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

Author

Listed:
  • Maria Cadiz Dyball

    (The University of Sydney Business School)

  • Ravi Seethamraju

    (The University of Sydney Business School)

Abstract

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.

Suggested Citation

  • Maria Cadiz Dyball & Ravi Seethamraju, 2025. "Blockchain: Exploring its Impact on the Business Models of Australian Accounting Firms," Information Systems Frontiers, Springer, vol. 27(2), pages 429-448, April.
    • Handle: RePEc:spr:infosf:v:27:y:2025:i:2:d:10.1007_s10796-024-10547-1
    DOI: 10.1007/s10796-024-10547-1
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