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Full-Text Articles in Business
Tracking Tangible Asset Ownership And Provenance With Blockchain, Mark D. Sheldon
Tracking Tangible Asset Ownership And Provenance With Blockchain, Mark D. Sheldon
2022 Faculty Bibliography
Blockchain transactions are recorded in a shared and append-only repository that multiple parties verify, validate, and agree-upon. While initially used to keep track of digital assets, blockchains now track the ownership and provenance of tangible assets. An inherent challenge in using blockchain for this task involves keeping the status of a tangible asset in the physical world in sync with its non-fungible token on a blockchain. While several blockchains are already being used in this manner, specific implementation details are fragmented. In response, this study examines four stages of tracking tangible assets using a consortium’s permissioned blockchain, including: design and …
An Exploratory Study On The Impact Of Covid-19 On U.S. State Boards Of Accountancy, J Gregory Jenkins, Velina Popova, Mark D. Sheldon
An Exploratory Study On The Impact Of Covid-19 On U.S. State Boards Of Accountancy, J Gregory Jenkins, Velina Popova, Mark D. Sheldon
2022 Faculty Bibliography
In the United States (U.S.) individual state boards of accountancy govern the accounting profession within each state. When COVID-19 struck the U.S., state boards worked to maintain normal operations. This study examines how COVID-19 affected the regulatory and oversight activities of the state boards of accountancy and the ways in which boards adapted to the pandemic. We interview executive directors from 21 state boards to determine the pandemic’s impact on board operations and continuing professional education requirements. We also evaluate whether state boards implemented guidance from parties such as theNational Association of State Boards of Accountancy (NASBA), and the resources …