Task 3 Essay (50% of total marks)
Write a fully referenced individual essay (maximum 1,500 words excluding references) addressing the following proposition:
“Blockchain technology is rapidly changing the landscape of modern business, however, accounting and auditing, at both research and professional practice levels, seem to have been left behind. Professional bodies and educators appear to have stayed inactive in terms of keeping the discipline up to date with relevant technological evolutions and therefore compromising accounting and audit quality in the forthcoming automation era.”
In preparing your answer, you might find it useful to take the following approach:
· Discuss and compare literature on Blockchain Technology (BT) found in accounting, academic and professional, journals with literature on BT found on non-accounting journals e.g. journals on Information and Communication Technologies, Computer Science, etc.
· Drawing on your research of relevant academic literature and examples from practice, discuss the role – if any – and effectiveness of accounting educators/researchers and professional bodies in keeping the profession up to date with technological evolutions in general and with BT accounting in specific.
· Considering the various lenses through which one may view the topic, critically discuss whether you think that additional efforts are needed by professional bodies and academics for the accounting and auditing professions to sustain their current status and quality of service provision, in a future that seems to become increasingly dominated by technological evolutions.
To complete this exercise, you must carry out your own search of the literature and provide evidence of your ability to analyse, synthesize, and critique relevant theoretical concepts and research methods. You will also evaluate the practical implications of alternative views and propositions on current issues in accounting practice.
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