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This exploratory paper intends to drive preliminary insights on the different mental models accountants and blockchain developers have on the implementation of blockchain for accounting. Based on the question of whether blockchain applications for accounting could be revolutionary, this paper employs a ground theory methodology based on semi-structured interviews and concept analysis to highlight the different approaches to transparency and trust between the selected groups, the challenges ofdoi:10.1145/3407023.3409193 dblp:conf/IEEEares/Esmander0LR20 fatcat:ntmfimjiqfblxipn6724kou7qy