Accounting Dissertation Topics

Accounting Dissertation Topics

Info: Accounting Dissertation Topics
Published: 19th May 2025 in Accounting Dissertation Topics

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Dissertation Topic 1: The Evolving Role of Accountancy in a Blockchain Based Financial Environment

Background Context

With the emergence of blockchain technology, the accounting profession could be well on its way to transforming forever. The nature of this technology is to create real-time, immutable records of economic events, potentially reducing or eliminating bookkeeping responsibilities. As a result, the accountant’s contributions no longer include the historical transactional process, but more strategic analysis, oversight of the systems, and advising on what to do with the information from the blockchain. While many papers have outlined the technical capabilities of blockchain technology, significantly, very little is known in terms of both theoretical and empirical exploration of how accounting technologies are transforming the functional role of accountants, what competencies are evolving as a result, and what ethical obligations accountants have in regard to their, organizational, use of blockchain technology.

Research Questions

  • How is blockchain technology changing the functional role of accountants in organizational contexts?
  • What new skills are now becoming critical for accountants of the future?
  • How are accountants perceiving and adjusting to the disruption of technological disruption in their profession?

    • Potential Implications

  • Identification of gaps in the required skills/ competencies and redirection of accounting educational programs.
  • Development of next considerations and processes involving blockchain as a tool to create efficiencies in existing accounting practices.

    • Suggested Reading

  • Yermack, D. (2017). Corporate governance and blockchains. Review of Finance, 21(1), 7–31. https://doi.org/10.1093/rof/rfw074
  • Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5–21. https://doi.org/10.2308/isys-51804
  • McGuigan, N., & Ghio, A. (2019). Disrupting the profession? The impact of blockchain technology on accounting. Accounting Forum, 43(4), 800–818. https://doi.org/10.1080/01559982.2019.1675913

    • Dissertation Topic 2: Triple-Entry Accounting and Blockchain – an improvement to the accountability of financial records

    Background Context

    “For revenues and expenses and every transaction made in your ledger, this better method of accounting provides potential for organizations and accounting to measure and account for actual and completely verifiable transactions. A blockchain-enabled triple-entry system differs from a blockchain-enabled double-entry system in that it incorporates a new level of assurance.” While double-entry has for hundreds of years been accepted as the basis for financial accounting, with the creation of blockchain we are about to witness the emergence of triple-entry accounting, in which transactions are addressed with permanent cryptographic security, and established and with a transaction system. What will this mean for the definition of integrity in accounting, what will this mean for audits, and what will this mean for financial reporting transparency? There is no empirical research that reveals what will be required for an organization to implement triple-entry accounting, nor the benefits of using it.

    Research Questions

  • What are the differences in process of using a blockchain-enabled triple-entry accounting system versus a double-entry accounting system?
  • What does a triple-entry accounting system make possible with respect to audit assurance and fraud prevention?
  • Are organizations ready to adopt, and adequately scale plans for a triple-entry accounting system?

    • Potential Implications

  • Educate regulators about how audit assurance systems can transform,
  • Provide a new basis for accounting education and professional learning, and
  • Take these new fraud detection models linked to fraud mechanisms based on verification of a transaction and verify develop blockchain standards.

    • Suggested Reading

  • Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New opportunities or threats? Accounting, Auditing & Accountability Journal, 32(5), 1325–1351.
  • Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5–21.
  • Smith, M. (2017). Blockchain and its impact on accounting. *Strategic Finance

    • Dissertation Topic 3: The Incorporation of Blockchain Technology and the the Reduction Opportunity for Earnings Management

    Background

    Earnings Management has plagued financial reporting for decades, and while blockchain allows for a real-time immutable record of transactions, it is not clear if it will restrict firms’ abilities to manage the timing, or category of earnings numbers. There have been some theoretical discussions on the ability of blockchain to mitigate earnings management, but much uncertainty exists on whether firms would adopt blockchain and if so, would they have a reduction in earnings management activity. There is limited empirical evidence.

    Research Questions

  • To what extent can blockchain reduce the discretion afforded to managers when preparing their financial statements?
  • Are there any indications of decline in earnings management after the adoption of blockchain technology?
  • How do investors and analysts interpret the financial reports of firms using blockchain technology?

    • Potential Implications

  • Empirical evidence of blockchain helping improve the reliability of financial reports.
  • Data or recommendations for firms and auditors regarding transparency initiaties in this technology space.
  • An expectation from investors regarding a higher degree of trust that comes with companies using blockchain: the opportunity for the real-time reporting.

    • Suggested Reading

  • Yermack, D. (2017). Corporate governance and blockchains. Review of Finance, 21(1), 7–31.
  • Alles, M. (2018). Examining the role of auditing in the era of blockchain. Journal of Emerging Technologies in Accounting, 15(1), 1–10.
  • Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5–21.

    • Dissertation Topic 4: Changes in Auditor Responsibility and Liability from Blockchain

    Background

    Blockchain technology offers opportunities to improve workflows, audit trails, and minimize manual testing and documentation, and that sounds fantastic! However, fully automated transaction validation creates both new auditor responsibilities and appropriate scope of engagement, as well as new legal liabilities from blockchain. These changes could change how we think about the role of traditional auditing in a digital age.

    Research Questions

  • How does blockchain alter the auditor’s duties of responsibility for due diligence?
  • What are the different legal and ethical liabilities that may arise from the use of blockchain data?
  • What has to happen regarding audit standards given the impact of blockchain based evidence systems?

    • Potential Impact

  • Circumstances clarifying assurance and scope levels in audits relying on blockchain.
  • Ethics advice to ensure the auditor judgment is not impaired by the impact of autoation.
  • Some assistance for audit firms and regulators to understand the professional liability in a rapid technology change environment.

    • Suggested Reading

  • Alles, M. (2018). Examining the role of auditing in the era of blockchain. Journal of Emerging Technologies in Accounting.
  • Marrone, M., & Hazelton, J. (2019). Accounting and the fourth industrial revolution. Accounting, Auditing & Accountability Journal, 32(8), 2372–2394.
  • Dai, J., & Vasarhelyi, M. A. (2017). Blockchain and continuous auditing: The future of assurance.

    • Dissertation Topic 5: Blockchain and the Development of Management Accounting in Data Dense Environments

    Background

    Management accountants are being asked to be strategic advisors in organizations that have become overwhelmingly driven by data and digital tools, resulting in the flow of information in real-time, automated internal controls, and open/clear costing structures. This has implications for the way traditional management accounting techniques such as budgeting, variance analysis and cost control are being adopted.

    Research Questions

  • What is the impact of blockchain on traditional management accounting practices?
  • Which competencies do management accountants require in order to operate in a blockchain enabled environment?
  • Are blockchain systems able to provide more cohesion between financial and non-financial performance metrics?

    • Potential Impacts

  • Transformation of cost accounting, control, and planning frameworks.
  • Report styling and training guidelines for cross-functional accounting teams that use tech;
  • Better, more strategic, decisions achieved through timely and relevant real-time blockchain data.

    • Suggested Reading

  • Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants.
  • Accounting, Auditing & Accountability Journal, 32(5), 1325–1351.
  • McGuigan, N., & Ghio, A. (2019). Disrupting the profession? Accounting Forum, 43(4), 800–818. Lev, B., & Gu, F. (2016). The End of Accounting. Wiley.

    • Dissertation Topic 6: The Role of Blockchain in Enhancing Non-Financial Disclosure and ESG Reporting

    Background

    Blockchain technology is recognized for having many features that add value in the sustainability domain, specifically immutability and traceability. Blockchain technology has the potential to revolutionize how organizations are communicating sustainability data. Despite this promise, there are very few empirical studies that have scrutinized the impact of blockchain, especially in terms of the quality, trustworthiness, and assurance of ESG disclosures.

    Research Questions

    • How can blockchain increase the transparency and reliability of ESG reporting?
    • What role does blockchain take in the non-financial disclosure of all industries?
    • How does blockchain-enabled ESG data influence corporate accountability and stakeholder trust?

    Potential Contributions

  • Support a new framework for ESG reporting and reporting assurance.
  • Provide recommendations to regulators and standards-setters regarding usage of blockchain in sustainability-related reports.
  • Allow stakeholders assurance that verifiable disclosures provide more assurance related to corporations’ sustainability claims

    • Suggested Reading

  • La Torre, M., Sabelfeld, S., Blomkvist, M., Tarquinio, L., & Dumay, J. (2018). Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research. Meditari Accountancy Research, 26(4), 598–621.
  • McGuigan, N., & Ghio, A. (2019). Disrupting the profession: The emergence of triple-entry accounting. Accounting Forum, 43(4), 800–818.
  • Smith, M. (2017). Blockchain, accounting and transparency. Journal of Corporate Accounting & Finance, 28(5), 7–10.

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