Blockchain Disruption On Management Accountant As Business Partner: Systematic Literature Review

Abstract

Recent technological advancement presents an indispensable and immense impact to the strategic direction at many industries and professions, of which the management accountant’s role have also been gradually evolved. As a result, the role of management accountant is transitioning to become a business partner. This research aims at explaining about how blockchain disrupt management accountant’s role as a business partner. To achieve the objective, we consider two research questions: first, what are the latest research which focus on blockchain disruption in relation to management accountant as business partner and, second, how does blockchain disrupt management accountant as business partner. In this paper, we adopted a systematic literature review with formulated protocol based on several referenced studies. Selected relevant literatures were then reviewed to make sense the already-defined research questions. Total of seventeen literatures passed the screening and quality assessment process. We have figured relation between blockchain capabilities and management accountant’s role as a business partner. Findings identify thirteen blockchain’s capabilities that have relation. The distribution of primary studies and challenges on implementation of blockchain in general are also discussed.