Understanding Supply Chain Digitalization Through Actor-Network Theory : The Interplay Between Blockchain, Accounting and Management Control

Understanding Supply Chain Digitalization Through Actor-Network Theory : The Interplay Between Blockchain, Accounting and Management Control

Author
Gianluca Vitale
Publisher
Springer Nature Switzerland
Language
English
Year
2023
Page
212
ISBN
9783031309885,9783031309878
File Type
epub
File Size
2.2 MiB

Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Exploring the first agro-food European case of blockchain application for supply chain management, this research work is among the pioneers in analysing the interaction between this new technology and traditional management accounting and control practices.

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