Table 3 Interview questions

1

With a yes or no answer, do you know what blockchain technology is?

2

With a yes or no answer, do you know what the applications of blockchain technology in the financial and accounting field are?

3

With a yes or no answer, does your company implement blockchain technology in the accounting system?

4

Discuss the following items:

1. Blockchain has the potential to enhance the accounting profession by reducing the costs of maintaining and reconciling ledgers

2. Blockchain could help accountants gain clarity over the available resources and obligations of their organizations

3. Successful accountants will be those that work on assessing the real economic interpretation of blockchain records, marrying the record to economic reality and valuation

4. Blockchain is a replacement for bookkeeping and reconciliation work

5. To become truly an integral part of the financial system, blockchain must be developed, standardized, and optimized

6. The parts of accounting concerned with transactional assurance and carrying out the transfer of property rights will be transformed by blockchain and smart contract approaches

7. Accountants’ skills will need to expand to include an understanding of the principle features and functions of blockchain

8. blockchain will lead to more and more transactional-level accounting being done

9. Many current-day accounting department processes can be optimized through blockchain