Autori
Rupo, Daniela
Noto, Guido
Centorrino, Giovanna

Titolo
Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption
Periodico
MC
Anno: 2022 - Fascicolo: 3 - Pagina iniziale: 65 - Pagina finale: 88

Accounting research has not yet focused on the potential contribution of blockchain technology (BT) to the management control of inter-firm relationships. This study explores to what extent BT addresses some of the key issues related to inter-organizational control identified in the previous literature on the topic. The research is based on the case study approach. In particular, in order to address the research objectives, the study develops the case study of ROUGE (Red Orange Upgrading Green Economy), a project implementing BT in the production and distribution of the Sicilian red orange. The study identifies, explores and discusses the key opportunities and challenges related to BT adoption in inter-firm settings management control. While BT may allow to improve data management and operations, build trust and foster collaboration, its implementation requires tackling technology and cultural resistance.



SICI: 2239-0391(2022)3<65:MCIIRO>2.0.ZU;2-G
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72104&Tipo=Articolo PDF

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