kaal:position:2026-07-31-7840

Blockchain in accounting, accountability and assurance: an overview presents the following source proposition: The authors imported the eight accepted papers into NVivo, coding them according to the research topics posed in the call for papers. This proposition is pertinent to Kaal's source-bound claim that Business, administrative, and legal processes that depend on legal intermediaries may become redundant as blockchain technology advances and is accepted, with ledger keeping services such as notary and registry services, motions practice, and title companies among the first to disappear. The proposed response is an extension: the relationship should remain limited to the retrieved source proposition and the mapped Kaal claim unless fuller source review supports a broader conclusion.

• The response is limited to the retrieved source proposition and mapped Kaal claim unless fuller source review supports a broader conclusion.
• External evidence level: abstract indexed.
• Mapping review tier: moderate-confidence claim review.
• Primary mapping confidence: 0.3677.
• The source-to-claim mapping remains explicitly ambiguous and is published with that limitation.

Blockchain in accounting, accountability and assurance: an overview

kaal:claim:3409548-013
Kaal, Financial Technology and Hedge Funds (2019). SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3409548
Source PDF sha256: 74227ab2656b06bfe4a29c942fc2ba26df9f476917e0a9f85ec038b8c3402c40

Evidence: abstract indexed
Review tier: moderate-confidence claim review
Mapping confidence: 0.3677
Mapping ambiguous: true

decentralizationlaw-and-legal-systemsblockchainhistorical-responsescholarly-literaturecrossref

Affirmed in kaal-review:2026-07-31:streaming-etl-0010 on 2026-07-31. Review record.

Canonical markdown sha256: 4e880b7463243604491e01ef6b2b9db6fe028a9d832600d6594458f4a67da4dd
curl -s https://wulfkaal.github.io/positions/2026-07-31-7840.md | sha256sum