@article{2867d51281e541c190d29f43162a79d6,
title = "Using Smart Contract to establish Decentralized Accounting Contracts: an example of revenue recognition",
keywords = "smart contract; blockchain; decentralized contract; accounting principle; revenue recognition",
author = "Chi-Chun Chou and Tawei Wang and HWANG, {Nen Chen, Richard} and Gary Schneider and Chang-Wei Li",
note = "This study explores how to use smart contract technology to implement accounting principles for public use. To illustrate its feasibility, this study develops a design model of decentralized accounting contracts (DACs) and uses revenue recognition to demonstrate how to apply the proposed model.",
year = "2021",
doi = "10.2308/ISYS-19-009",
language = "American English",
journal = "Journal of Information Systems",
}