Using Smart Contracts to Establish Decentralized Accounting Contracts: An Example of Revenue Recognition

Chi Chun Chou; Nen Chen Richard Hwang; Gary P. Schneider; Tawei Wang; Chang Wei Li; William Wei

doi:10.2308/ISYS-19-009

Using Smart Contracts to Establish Decentralized Accounting Contracts: An Example of Revenue Recognition

Chi Chun Chou
, Nen Chen Richard Hwang
, Gary P. Schneider
, Tawei Wang
, Chang Wei Li
, William Wei

CSU Monterey Bay
CSU San Marcos
National Chengchi University
Foxconn Technology Group

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	17-52
Number of pages	36
Journal	Journal of Information Systems
Volume	35
Issue number	3
DOIs	https://doi.org/10.2308/ISYS-19-009
State	Published - Sep 1 2021

ASJC Scopus Subject Areas

Management Information Systems
Software
Information Systems
Accounting
Human-Computer Interaction
Information Systems and Management
Management of Technology and Innovation

Keywords

accounting principle
blockchain
decentralized contract
revenue recognition
smart contract

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10.2308/ISYS-19-009

Cite this

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title = "Using Smart Contracts to Establish Decentralized Accounting Contracts: An Example of Revenue Recognition",

keywords = "accounting principle, blockchain, decentralized contract, revenue recognition, smart contract",

author = "Chou, \{Chi Chun\} and Hwang, \{Nen Chen Richard\} and Schneider, \{Gary P.\} and Tawei Wang and Li, \{Chang Wei\} and William Wei",

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month = sep,

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language = "English",

volume = "35",

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journal = "Journal of Information Systems",

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TY - JOUR

T1 - Using Smart Contracts to Establish Decentralized Accounting Contracts

T2 - An Example of Revenue Recognition

AU - Chou, Chi Chun

AU - Hwang, Nen Chen Richard

AU - Schneider, Gary P.

AU - Wang, Tawei

AU - Li, Chang Wei

AU - Wei, William

PY - 2021/9/1

Y1 - 2021/9/1

KW - accounting principle

KW - blockchain

KW - decentralized contract

KW - revenue recognition

KW - smart contract

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UR - https://www.scopus.com/pages/publications/85127706403#tab=citedBy

U2 - 10.2308/ISYS-19-009

DO - 10.2308/ISYS-19-009

M3 - Article

AN - SCOPUS:85127706403

SN - 0888-7985

VL - 35

SP - 17

EP - 52

JO - Journal of Information Systems

JF - Journal of Information Systems

IS - 3

ER -

Using Smart Contracts to Establish Decentralized Accounting Contracts: An Example of Revenue Recognition

ASJC Scopus Subject Areas

Keywords

Access to Document

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