The effects of blockchain technology on the accounting profession in the Netherlands

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dc.contributor.advisorAernoudts, R.H.R.M.
dc.contributor.authorFidder, Kevin
dc.date.issued2021-07-16
dc.description.abstractDespite the fact that blockchain technology has been around since 2008, empirical evidence and research on the effects of blockchain technology on the accounting profession has been scarce. Furthermore, the research that has been conducted on the effects of blockchain technology on the accounting profession resulted in ambiguous findings. This thesis examines the effects of blockchain technology on the accounting profession in the Netherlands, using interviews, a survey and collecting company documents. After analyzing the information gathered from these sources, findings showed that despite the general familiarity with and understanding of blockchain, effects on the Dutch accounting profession were not observed. The Dutch accounting industry consists mostly of SME’s, which will eventually follow the market, after the large companies take the first step into blockchain implementation. Despite the absence of current effects of blockchain technology, accountants are expecting blockchain technology to have both positive and negative effects. The role of the accountant is expected to change as they require more extensive IT knowledge, which is seen both as an opportunity and a threat.en_US
dc.embargo.lift10000-01-01
dc.embargo.typePermanent embargoen_US
dc.identifier.urihttps://theses.ubn.ru.nl/handle/123456789/11125
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationAccounting & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleThe effects of blockchain technology on the accounting profession in the Netherlandsen_US
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