Understanding Supply Chain Digitalization Through Actor-network Theory: The Interplay Between Blockchain, Accounting and Management Control

Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Exploring the first agro-food European case of blockchain application for supply chain management, this research work is among the pioneers in analysing the interaction between this new technology and traditional management accounting and control practices.

Gianluca Vitale is researcher and adjunct professor in CSR and sustainability reporting at the Department of Business and Law, University of Siena (Italy). He is co-founder and project manager of the Italian Observatory of Non-Financial Disclosure. His research interests focus on management accounting and control, sustainability reporting and IT business applications.