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1、BLOCKCHAIN,CRYPTOCURRENCY,AND MANAGEMENT ACCOUNTING:ADOPTING THE TECHNOLOGY WHILE MITIGATING ETHICAL AND GOVERNANCE RISKS2BLOCKCHAIN,CRYPTOCURRENCY,AND MANAGEMENT ACCOUNTING:ADOPTING THE TECHNOLOGY WHILE MITIGATING ETHICAL AND GOVERNANCE RISKSExecutive Summary.4Overview of Blockchain.6 Public vs.Pri

2、vate Blockchains.7Blockchain Early Adopters .8Overview of Blockchain Applications.10 The Business Case for Blockchain Adoption Is Only Getting Stronger.11Origins of Blockchain Technology in Bitcoin.14Smart Contracts,Ethereum,and NFTs.16Blockchain and Management Accountants.17The Ethical and Governan

3、ce Risks of Blockchain Adoption Are Manageable.19 Lack of Third-Party Protections .19 Privacy.19 Zero-State Problem.19 Governance .20Conclusion.21Endnotes.22TABLE OF CONTENTSBLOCKCHAIN,CRYPTOCURRENCY,AND MANAGEMENT ACCOUNTING:ADOPTING THE TECHNOLOGY WHILE MITIGATING ETHICAL AND GOVERNANCE RISKS3ABOU

4、T THE AUTHORSLamont Black,Ph.D.,is an associate professor of finance in the Driehaus College of Business at DePaul University.He is a recognized expert on blockchain and cryptocurrency who is a regularly invited speaker for conferences,board presentations,and the media.Prior to joining DePaul,Lamont

5、 was an economist at the Federal Reserve in Washington,D.C.He can be reached at lblack6depaul.edu.Kelly Richmond Pope,Ph.D.,CPA,is the Dr.Barry Jay Epstein Endowed Professor of Accounting in the School of Accounting and Management Information Systems in the Driehaus College of Business at DePaul Uni

6、versity.She is the author of Fool Me Once:Scam,Stories,and Secrets from the Trillion-Dollar Fraud Industry.She can be reached at kpope2depaul.edu.IMA(Institute of Management Accountants)is a global professional association focused exclusively on advancing the management accounting profession.June 20