Research on the Influence of Distributed Accounting Technology on Accounting In order to study the influence and application of blockchain technology in the field of accounting, this paper will start from the distributed of blockchain technology, combine the traditional accounting retesting accounting method for comparative analysis and introduce the DID model for empirical analysis to study the impact of the blockchain distributed accounting method on the quality of accounting information in listed companies. The result proves that in regions where blockchain technology is applied, the quality of corporate information will be better than that of regions where blockchain technology is not applicable. Then it discusses the subversion of the traditional theory of doubleentry bookkeeping, which is reflected in the advantages and disadvantages of accounting and auditing. It also predicts and analyzes the application of the future blockchain distributed accounting method in the accounting industry, proposes solutions to the related issues of xe2x80x9cInternet  Financexe2x80x9d andprovide suggestions forthe quickly understanding of the blockchain technology, the impact of insights into emerging technologies and development trends on existing business and how to establish a development strategy.

Blockchain in the operations and supply chain management: Benefits, challenges and future research opportunities Abstract   Blockchain technologies have captured the imagination of scholars, managers, and practitioners around the world. It is widely accepted by these actors that blockchain is not a buzzword, but a highly disruptive technology that is already remodeling the organizations and their supply chain business models. Despite the meaningful advance in the last years, blockchain applications regarding the operations and supply chain management (OSCM) are still in their infancy. Little is known about the role of blockchain in terms of operations traceability, as well in areas such as ecommerce, agriculture, public services, etc. Therefore, this Special Issue seeks to extend our understanding of blockchain applications in OSCM and how firms create and capture business value with blockchain. To this effect, this Special Issue will provide a wellarticulated and indepth discussion of the role of blockchain in creating value in the domain of OSCM. Specifically, it is expected that more light is shed on how blockchain integrates with and impacts new business models, transforms relationships, and improves performance and competitive advantage in OSCM. Also, the evolution of blockchain was reviewed in order to provide a strong background to the readers. The literature review was performed taking into account a bibliometric perspective of blockchainrelated publications. The review supports the importance of this Special Issue by highlighting the urgent needs of this topic in this reputable journal. Finally, we provide future research directions and a guide for the papers presented in this Special Issue.