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The spread and use of blockchains

The CPA Journal. July 1, 2021

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Abstract

Much attention and hype has surrounded the potential for blockchain technology to disrupt accounting processes. Mentions of this technology in companies’ 10-K forms filed with the SEC have increased dramatically over the past few years, but are still uncommon. Very few companies appear to have successfully adopted blockchain technology into their operations. A survey of 10-Ks reveals that although several companies are investigating blockchain use, many are skeptical about whether the technology will provide future profitable business and investment opportunities.

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