CONTACT:

Giuseppe Barone
IMA
(201) 474-1681
giuseppe.barone@imanet.org

Brian Sherry
Stern Strategy Group 
908-325-3860 
ima@sternstrategy.com

IMA Releases New Report on Blockchain and
Its Impact on the Finance Function

Report provides accounting and finance professionals with an overview of blockchain technology and how to mitigate ethics and governance risks

 

Montvale, N.J., June 12, 2023 — Today, IMA® (Institute of Management Accountants) released a new research report, “Blockchain, Cryptocurrency, and Management Accounting: Adopting the Technology While Mitigating Ethical and Governance Risks”, highlighting the fundamental aspects of blockchain, its diverse range of applications, and its significance for accounting and financial professionals. The report offers best practices on mitigating potential risks pertaining to ethics and governance as new technologies evolve.

Blockchain, a distributed ledger technology closely linked to accounting and recordkeeping, has garnered widespread attention and generated diverse opinions regarding its potential to replace existing legacy technologies. As the leading application of blockchain, cryptocurrency has also added complexity to the discussion. This report aims to provide clarity and introduce crucial concepts for accounting and finance professionals as they navigate blockchain and the emerging digital economy.

“Though still a relatively young technology, blockchain is rapidly growing – and has big implications for the accounting and finance profession,” said report co-author Lamont Black, Ph.D., associate professor of finance at DePaul University and leading blockchain and cryptocurrency expert. “Accountants can leverage blockchain's real-time and highly reliable data to monitor financial performance and provide vital strategic insights in real time. This is a game-changer, and those who master the intricacies of blockchain now will get in on the ground floor of their organizations’ broader strategies.”

The report further emphasizes how potential ethical and governance risks associated with blockchain adoption can be effectively managed. “Blockchain technology is often associated with the recent excesses of the cryptocurrency market as well as potentially nefarious and criminal uses,” said co-author Kelly Richmond Pope, Ph.D., CPA, the Dr. Barry Jay Epstein endowed professor of forensic accounting at DePaul University, and renowned author and expert on risk, fraud prevention and ethics. “But it can also enhance corporate governance and internal controls, facilitating continuous financial monitoring that mitigates risk of error and detects fraud. Whether blockchain is harmful or helpful is up to the person using it; this report aims to put skills into accountants’ hands for the good of their organizations.”

This comprehensive research report urges management accountants and finance professionals to grasp the opportunities presented by blockchain, and equips them with insights they need to better understand and capitalize on the emerging technology in a way that does not compromise high standards for corporate governance and professional ethics.

To read the report, visit: https://www.imanet.org/research-publications/ima-reports/blockchain-cryptocurrency-managementaccountant?psso=true

About IMA® (Institute of Management Accountants)

IMA® is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA® (Certified Management Accountant) and CSCA® (Certified in Strategy and Competitive Analysis) programs, continuing education, networking, and advocacy of the highest ethical business practices. Twice named Professional Body of the Year by The Accountant/International Accounting Bulletin, IMA has a global network of about 140,000 members in 150 countries and 350 professional and student chapters. Headquartered in Montvale, N.J., USA, IMA provides localized services through its four global regions: The Americas, Asia/Pacific, Europe and Middle East/India. For more information about IMA, please visit www.imanet.org.