{"id":"https://openalex.org/W3149814377","doi":"https://doi.org/10.2308/isys-19-009","title":"Using Smart Contracts to Establish Decentralized Accounting Contracts: An Example of Revenue Recognition","display_name":"Using Smart Contracts to Establish Decentralized Accounting Contracts: An Example of Revenue Recognition","publication_year":2021,"publication_date":"2021-04-05","ids":{"openalex":"https://openalex.org/W3149814377","doi":"https://doi.org/10.2308/isys-19-009","mag":"3149814377"},"language":"en","primary_location":{"id":"doi:10.2308/isys-19-009","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-19-009","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089299279","display_name":"Chi\u2010Chun Chou","orcid":"https://orcid.org/0000-0002-0834-2772"},"institutions":[{"id":"https://openalex.org/I135369504","display_name":"California State University, Monterey Bay","ror":"https://ror.org/00mjdtw98","country_code":"US","type":"education","lineage":["https://openalex.org/I135369504"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Chi-Chun Chou","raw_affiliation_strings":["California State University, Monterey Bay"],"raw_orcid":"https://orcid.org/0000-0002-0834-2772","affiliations":[{"raw_affiliation_string":"California State University, Monterey Bay","institution_ids":["https://openalex.org/I135369504"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5108083812","display_name":"Nen-Chen Richard Hwang","orcid":null},"institutions":[{"id":"https://openalex.org/I226560621","display_name":"California State University, San Marcos","ror":"https://ror.org/01j8e0j24","country_code":"US","type":"education","lineage":["https://openalex.org/I226560621"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Nen-Chen Richard Hwang","raw_affiliation_strings":["California State University, San Marcos"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"California State University, San Marcos","institution_ids":["https://openalex.org/I226560621"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5036814850","display_name":"Gary P. Schneider","orcid":"https://orcid.org/0000-0002-9504-6284"},"institutions":[{"id":"https://openalex.org/I135369504","display_name":"California State University, Monterey Bay","ror":"https://ror.org/00mjdtw98","country_code":"US","type":"education","lineage":["https://openalex.org/I135369504"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Gary P. Schneider","raw_affiliation_strings":["California State University, Monterey Bay"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"California State University, Monterey Bay","institution_ids":["https://openalex.org/I135369504"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5033868166","display_name":"Tawei Wang","orcid":"https://orcid.org/0000-0002-4755-3652"},"institutions":[{"id":"https://openalex.org/I118353179","display_name":"DePaul University","ror":"https://ror.org/04xtx5t16","country_code":"US","type":"education","lineage":["https://openalex.org/I118353179"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Tawei Wang","raw_affiliation_strings":["DePaul University"],"raw_orcid":"https://orcid.org/0000-0002-4755-3652","affiliations":[{"raw_affiliation_string":"DePaul University","institution_ids":["https://openalex.org/I118353179"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100319557","display_name":"Chang-Wei Li","orcid":"https://orcid.org/0000-0002-3707-1078"},"institutions":[{"id":"https://openalex.org/I87354575","display_name":"National Chengchi University","ror":"https://ror.org/03rqk8h36","country_code":"TW","type":"education","lineage":["https://openalex.org/I87354575"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Chang-Wei Li","raw_affiliation_strings":["National Chengchi University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National Chengchi University","institution_ids":["https://openalex.org/I87354575"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5018966580","display_name":"William Wei","orcid":"https://orcid.org/0000-0003-1405-7502"},"institutions":[{"id":"https://openalex.org/I4210093205","display_name":"Foxconn (China)","ror":"https://ror.org/00jb92367","country_code":"CN","type":"company","lineage":["https://openalex.org/I4210093205","https://openalex.org/I4210108919"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"William Wei","raw_affiliation_strings":["Foxconn Technology Group"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Foxconn Technology Group","institution_ids":["https://openalex.org/I4210093205"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":6,"corresponding_author_ids":["https://openalex.org/A5089299279"],"corresponding_institution_ids":["https://openalex.org/I135369504"],"apc_list":null,"apc_paid":null,"fwci":4.2712,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.94502497,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"35","issue":"3","first_page":"17","last_page":"52"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9987999796867371,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9987999796867371,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11995","display_name":"FinTech, Crowdfunding, Digital Finance","score":0.9962000250816345,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11182","display_name":"Auction Theory and Applications","score":0.98580002784729,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/revenue","display_name":"Revenue","score":0.8011586666107178},{"id":"https://openalex.org/keywords/revenue-recognition","display_name":"Revenue recognition","score":0.7759203314781189},{"id":"https://openalex.org/keywords/solidity","display_name":"Solidity","score":0.6829949021339417},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5447673201560974},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5179711580276489},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.3715837001800537},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.33883732557296753},{"id":"https://openalex.org/keywords/financial-accounting","display_name":"Financial accounting","score":0.16237926483154297}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.8011586666107178},{"id":"https://openalex.org/C177235770","wikidata":"https://www.wikidata.org/wiki/Q2146785","display_name":"Revenue recognition","level":4,"score":0.7759203314781189},{"id":"https://openalex.org/C2778362873","wikidata":"https://www.wikidata.org/wiki/Q24909565","display_name":"Solidity","level":2,"score":0.6829949021339417},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5447673201560974},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5179711580276489},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3715837001800537},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.33883732557296753},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.16237926483154297},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/isys-19-009","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-19-009","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.5400000214576721}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W1545666019","https://openalex.org/W1969344535","https://openalex.org/W2622621570","https://openalex.org/W2754295599","https://openalex.org/W2755841085","https://openalex.org/W2884657443","https://openalex.org/W2910422941","https://openalex.org/W2941144870","https://openalex.org/W2970109802","https://openalex.org/W2981513490","https://openalex.org/W2982141828","https://openalex.org/W3153382795","https://openalex.org/W4233445431","https://openalex.org/W4235720488"],"related_works":["https://openalex.org/W1594093123","https://openalex.org/W2999544570","https://openalex.org/W2369926984","https://openalex.org/W193505767","https://openalex.org/W4387720659","https://openalex.org/W2887981834","https://openalex.org/W2772289750","https://openalex.org/W1583395894","https://openalex.org/W4367313033","https://openalex.org/W4237924045"],"abstract_inverted_index":{"ABSTRACT":[0],"This":[1],"study":[2,22,51,124],"explores":[3],"how":[4,38],"to":[5,10,36,39,54,101,109],"use":[6,60],"smart":[7,56,96],"contract":[8,90],"technology":[9],"implement":[11],"accounting":[12,29,132],"principles":[13],"for":[14,58,125],"public":[15],"use.":[16],"To":[17],"illustrate":[18],"its":[19],"feasibility,":[20],"this":[21,50],"develops":[23],"a":[24,73,82],"design":[25],"model":[26],"of":[27,47,122],"decentralized":[28],"contracts":[30,57,97],"(DACs)":[31],"and":[32,80,130],"uses":[33],"revenue":[34,48,105],"recognition":[35,106],"demonstrate":[37],"apply":[40],"the":[41,89,110,120,123,131],"proposed":[42],"model.":[43],"Considering":[44],"various":[45],"scenarios":[46,107],"recognition,":[49],"adopts":[52],"Solidity":[53],"program":[55],"five":[59],"cases:":[61],"(1)":[62],"regular":[63],"sale,":[64,67,71],"(2)":[65],"installment":[66],"(3)":[68],"gift":[69],"card":[70],"(4)":[72],"contracted":[74,83],"sale":[75,84],"with":[76,85],"multiple":[77],"performance":[78],"obligations,":[79],"(5)":[81],"variable":[86],"considerations":[87],"over":[88],"price.":[91],"The":[92],"results":[93],"show":[94],"that":[95],"can":[98],"be":[99],"created":[100],"fully":[102],"address":[103],"complex":[104],"according":[108],"Generally":[111],"Accepted":[112],"Accounting":[113],"Principles":[114],"(GAAPs).":[115],"In":[116],"conclusion,":[117],"we":[118],"discuss":[119],"implications":[121],"business":[126],"organizations,":[127],"regulatory":[128],"agencies,":[129],"profession.":[133],"JEL":[134],"Classifications:":[135],"M40.":[136]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}