Some issues in blockchain for accounting and the supply chain, with an application of distributed databases to virtual organizations

摘要

This paper reviews some recent blockchain‐based applications for information capture,distribution and preservation. As part of that review, this paper examines twokey concerns with current blockchain designs for accounting and supply chain transactions:data independence and multiple semantic models for the same informationdistribution problem. Blockchain applications typically integrate database, applicationand presentation tiers all in the same ledger. This results in a general inability to queryinformation in the ledger and other concerns. Further, since most applications appearto be private blockchain applications, there is a concern of agents needing to accommodatemultiple blockchains depending on who their trading partners are and whatthey request. Finally, this paper uses a distributed database to design a ‘blockchainlike’system for virtual organizations.