This paper reports on a study that investigated how the business models of Australian accounting firms are impacted by audit clients using blockchain technology. Semi-structured interviews with a range of stakeholders including audit partners from big-4 accounting firms reveal that firms are gradually adapting their business models by offering value propositions that involve efficiency, complementarities and novelty, despite a formative blockchain ecosystem in Australia. This ecosystem is characterized by clients’ reluctance to use blockchain platforms for financial systems and a lack of clear direction on applicable accounting standards and consensus on blockchain standards and governance.

本文报告了一项研究，该研究调查了使用区块链技术的审计客户如何影响澳大利亚会计师事务所的商业模式。对包括四大会计师事务所审计合伙人在内的一系列利益相关者的半结构化访谈显示，尽管澳大利亚的区块链生态系统正在形成，但公司正在通过提供涉及效率、互补性和新颖性的价值主张来逐渐调整其商业模式。这个生态系统的特点是客户不愿意将区块链平台用于金融系统，并且在适用的会计准则上缺乏明确的方向，也缺乏对区块链标准和治理的共识。