{
 "@context": "https://schema.org",
 "@type": "Claim",
 "@id": "https://wulfkaal.github.io/positions/2026-07-31-7840",
 "identifier": "kaal:position:2026-07-31-7840",
 "additionalType": "https://wulfkaal.github.io/positions/schema.json#AffirmedPositionClaim",
 "name": "Streaming Blockchain In Accounting Accountability And Assurance An Overview 851D67Fcb4",
 "text": "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.",
 "author": {
  "@type": "Person",
  "name": "Wulf A. Kaal",
  "identifier": "https://orcid.org/0009-0008-7840-1847"
 },
 "datePublished": "2026-07-31",
 "dateModified": "2026-07-31",
 "creativeWorkStatus": "Affirmed",
 "responseType": "extension",
 "keywords": [
  "decentralization",
  "law-and-legal-systems",
  "blockchain",
  "historical-response",
  "scholarly-literature",
  "crossref"
 ],
 "scope_conditions": [
  "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."
 ],
 "currentDebate": {
  "name": "Blockchain in accounting, accountability and assurance: an overview",
  "url": "https://doi.org/10.1108/aaaj-06-2022-5850"
 },
 "extends": {
  "identifier": "kaal:claim:3409548-013",
  "url": "https://wulfkaal.github.io/claims/3409548-013",
  "citation": "Kaal, Financial Technology and Hedge Funds (2019). SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3409548",
  "paper": "Kaal, Financial Technology and Hedge Funds",
  "authors": [
   "Wulf A. Kaal"
  ],
  "year": "2019",
  "ssrn": null,
  "source_pdf_sha256": "74227ab2656b06bfe4a29c942fc2ba26df9f476917e0a9f85ec038b8c3402c40"
 },
 "isBasedOn": [
  {
   "@id": "https://wulfkaal.github.io/claims/3409548-013"
  },
  {
   "@type": "CreativeWork",
   "name": "Blockchain in accounting, accountability and assurance: an overview",
   "url": "https://doi.org/10.1108/aaaj-06-2022-5850"
  }
 ],
 "batch_id": "kaal-review:2026-07-31:streaming-etl-0010",
 "review_provenance": "https://kaal-signal-desk.wulf577462.chatgpt.site/#review",
 "publicationStatus": "public",
 "recordTypeNote": "Dated commentary position extending a scholarly corpus claim. Not a verbatim claim extracted from the paper.",
 "isPartOf": {
  "@id": "https://wulfkaal.github.io/positions/index.json"
 },
 "version": "1.0",
 "canonical_url": "https://wulfkaal.github.io/positions/2026-07-31-7840",
 "canonicalForm": "https://wulfkaal.github.io/positions/2026-07-31-7840.md",
 "candidateId": "kaal:response-draft:2026-07-31:6d1baa85a1d440ab3b8c",
 "evidenceLevel": "abstract indexed",
 "reviewTier": "moderate-confidence claim review",
 "mappingConfidence": 0.3677,
 "mappingAmbiguous": true,
 "mappingMethod": "idf-weighted multi-field mapping v1",
 "mappingWhyRelevant": "Shared high-information concepts: blockchain, accepted, papers. Scope: as blockchain acceptance and implementation advance.",
 "sourceProvenance": {
  "source": "crossref",
  "sourceRecordId": "10.1108/aaaj-06-2022-5850",
  "queryId": "concept:a2c487c0792c",
  "queryText": "autonomous agent accountability",
  "canonicalUrl": "https://doi.org/10.1108/aaaj-06-2022-5850",
  "doi": "10.1108/aaaj-06-2022-5850",
  "externalIds": {
   "DOI": "10.1108/aaaj-06-2022-5850",
   "Crossref": "10.1108/aaaj-06-2022-5850"
  },
  "retrievedAt": "2026-07-31T21:32:54.930Z",
  "providerPage": 39,
  "rawObservationSha256": "95925dee03fc5a7fce9c1828e426d9c3eaed60d467da178bc9d71781e5c3a929",
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  "chunkId": "crossref-00041",
  "workId": "work:doi:10.1108/aaaj-06-2022-5850",
  "workAuthors": [
   "Rosanna Spanò",
   "Maurizio Massaro",
   "Luca Ferri",
   "John Dumay",
   "Jana Schmitz"
  ],
  "workPublishedAt": "2022-08-22",
  "identityKeys": [
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   "crossref:10.1108/aaaj-06-2022-5850",
   "url:https://doi.org/10.1108/aaaj-06-2022-5850",
   "title:5ee4a4c10d0fc3caaf9c9be3",
   "proposition:a792d930fbf2b745e945229784e09097166300760ecb71efddd682480d2d3ce0"
  ],
  "sourceProposition": "The authors imported the eight accepted papers into NVivo, coding them according to the research topics posed in the call for papers.",
  "sourcePropositionSha256": "e72bd12209f9b87b4b87738e81a5c9bc6763c337d4591fccb5b4f92efd6f4185",
  "sourcePropositionIndex": 1,
  "claimMappings": [
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    "claimId": "kaal:claim:3409548-013",
    "claimUrl": "https://wulfkaal.github.io/claims/3409548-013",
    "rank": 1,
    "confidence": 0.3677,
    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: blockchain, accepted, papers. Scope: as blockchain acceptance and implementation advance.",
    "ambiguous": true
   },
   {
    "claimId": "kaal:claim:3409548-017",
    "claimUrl": "https://wulfkaal.github.io/claims/3409548-017",
    "rank": 2,
    "confidence": 0.3677,
    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: blockchain, accepted, papers. Scope: services that displace incumbent delivery models.",
    "ambiguous": true
   },
   {
    "claimId": "kaal:claim:3709041-029",
    "claimUrl": "https://wulfkaal.github.io/claims/3709041-029",
    "rank": 3,
    "confidence": 0.3373,
    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: blockchain, papers, them. Scope: based on the author's dataset of n=33 blockchain for good projects whose whitepapers were reviewed.",
    "ambiguous": true
   },
   {
    "claimId": "kaal:claim:4900878-034",
    "claimUrl": "https://wulfkaal.github.io/claims/4900878-034",
    "rank": 4,
    "confidence": 0.325,
    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: blockchain, research, posed. Scope: as quantum computing capability advances.",
    "ambiguous": true
   },
   {
    "claimId": "kaal:claim:2992962-002",
    "claimUrl": "https://wulfkaal.github.io/claims/2992962-002",
    "rank": 5,
    "confidence": 0.3247,
    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: blockchain, authors, call. Scope: review source claim scope.",
    "ambiguous": true
   }
  ]
 },
 "userAffirmation": "affirm batch kaal-review:2026-07-31:streaming-etl-0010, SHA-256 702170a5716aed9e79302e88407930485844aeec8c140fe64a7bf7d5dd9603af, as written and authorize publication of all 250 response claims on my canonical property, preserving their evidence levels, ambiguity labels, provenance, and the unchanged 5,033 scholarly claims.",
 "sha256": "4e880b7463243604491e01ef6b2b9db6fe028a9d832600d6594458f4a67da4dd"
}