Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.

Fake news, misinformation and disinformation have significantly increased over the past years, and they have a profound effect on societies and supply chains. This paper examines the relationship of information risks with supply chain disruptions and proposes blockchain applications and strategies to mitigate and manage them. We critically review the literature of SCRM and SCRES and find that information flows and risks are relatively attracting less attention. We contribute by suggesting that information integrates other flows, processes and operations, and it is an overarching theme that is essential in every part of the supply chain. Based on related studies we create a theoretical framework that incorporates fake news, misinformation and disinformation. To our knowledge, this is a first attempt to combine types of misleading information and SCRM/SCRES. We find that fake news, misinformation and disinformation can be amplified and cause larger supply chain disruptions, especially when they are exogenous and intentional. Finally, we present both theoretical and practical applications of blockchain technology to supply chain and find support that blockchain can actually advance risk management and resilience of supply chains. Cooperation and information sharing are effective strategies.

Triple Entry Accounting (TEA) provides an opportunity for fundamental change in accounting. TEA is a foundational development of Blockchain technology, which is considered a pillar of the Fourth Industrial Revolution. Nevertheless, in order to augment its impact, TEA should be integrated with other systems. This paper aims to examine the relationship of TEA with system integration (SI) and how it can affect integration. This study reviews the SI literature in the context of accounting, examines how the literature on TEA has evolved over the years, and finally contributes to the analysis of how TEA is related to integration. A key theme is the connection of accounting controls and system integration. The methodology of the four design principles of control in system integration is adopted. Transparency is the main perspective of these principles. It was found that TEA promotes transparency, reduces the risk of fraud, and facilitates system integration.

Corporations produce financial and non-financial reports containing structured and unstructured data. In general, all organisations report information of some kind. Natural Language Processing (NLP) and Information Retrieval (IR) were fields developed from approximately the 1950s and have presented important applications, especially in the last three decades. Nevertheless, applications in accounting and finance have not developed accordingly, and a comprehensive framework is missing in the existing literature. This paper examines how NLP and IR can facilitate reporting and disclosure, both Financial and Non-Financial. The paper provides a brief literature review on NLP/IR applications in accounting and finance. It better informs and expands on the discussion of NLP/IR applications in academic research, professional organisations (i.e., IFRS), and industry. It explores some innovative applications of NLP/IR in unstructured data and its use in reporting and disclosure and FinTech applications. The main contribution is the definition of a complete framework that consistently analyses the possible NLP/IR applications in the accounting processes. We find that there can be many more applications of NLP/IR in accounting and finance and suggest future directions for research.

This paper explores the coexistence possibilities of Central Bank Digital Currencies (CBDCs) and blockchain-based cryptocurrencies within a post-quantum computing landscape. It examines the implications of emerging quantum algorithms and cryptographic techniques such as Multi-Party Computation (MPC) and Oblivious Transfer (OT). While exploring how CBDCs and cryptocurrencies might integrate defenses like post-quantum cryptography, it highlights the substantial hurdles in transitioning legacy systems and fostering widespread adoption of new standards. The paper includes comprehensive evaluations of CBDCs in a quantum context. It also features comparisons to alternative cryptocurrency models. Additionally, the paper provides insightful analyses of pertinent quantum methodologies. Examinations of interfaces between these methods and blockchain architectures are also included. The paper carries out considered appraisals of quantum threats and their relevance for cryptocurrency schemes. Furthermore, it features discussions of the influence of anticipated advances in quantum computing on algorithms and their applications. The paper renders the judicious conclusion that long-term coexistence is viable provided challenges are constructively addressed through ongoing collaborative efforts to validate solutions and guide evolving policies.

This article examines the extensive impact of big data applications within Accounting Information Systems (AIS), demonstrating how their integration significantly transforms financial management practices. It focuses on the substantial enhancements big data brings to predictive analytics, especially through AI and machine learning, which markedly improve strategic planning and risk management. The paper also assesses the improved precision in financial reporting and the efficacy of identifying and preventing fraud, highlighting big data's role in maintaining financial integrity. Additionally, the discussion extends to the crucial applications of big data in customer and market analysis, risk management, and operational efficiency, underlining how these technologies streamline processes and facilitate informed decision-making. The significance of big data in ensuring adherence to increasingly rigorous regulatory requirements is also explored, illustrating its role in preserving corporate reputation and compliance with legal standards. Moreover, the article elaborates on the expanded applications of big data in areas such as financial planning and analysis, audit quality enhancement, and supply chain management. It also explores the growing importance of big data in environmental, social, and governance (ESG) reporting and its contribution to more effective communication with stakeholders and continuous improvement of business processes. The article offers a comprehensive view of big data's diverse applications and profound impact on AIS, presenting it as an essential tool for contemporary accounting and financial management businesses. This analysis reflects the current applications of big data in AIS and anticipates potential future developments, suggesting an evolving landscape of accounting technology influenced by ongoing big data innovations.