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Blockchain: Exploring its Impact on the Business Models of Australian Accounting Firms

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  • NSTL
  • Springer Nature
This paper reports on a study that investigated how the business models of Australian accounting firms are impacted by audit clients using blockchain technology. Semi-structured interviews with a range of stakeholders including audit partners from big-4 accounting firms reveal that firms are gradually adapting their business models by offering value propositions that involve efficiency, complementarities and novelty, despite a formative blockchain ecosystem in Australia. This ecosystem is characterized by clients' reluctance to use blockchain platforms for financial systems and a lack of clear direction on applicable accounting standards and consensus on blockchain standards and governance.

BlockchainBusiness modelsAccounting firms

Maria Cadiz Dyball、Ravi Seethamraju

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The University of Sydney Business School, Sydney, NSW 2006, Australia

2025

10.1007/s10796-024-10547-1

Information systems frontiers

Information systems frontiers

ISSN：1387-3326
年,卷(期)：2025.27(2)
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