Tatiana King
University of Vaasa, Finland

Abstract:

The presentation will cover two interrelated papers. King and King (2026), “Blockchain in Banking: As Dead as the Dodo or Rising like a Phoenix?” examines the diffusion of blockchain technology in the banking sector through 21 semi-structured interviews with senior bank executives, FinTech providers, industry experts, and regulators across 11 developed and developing countries. Drawing on Rogers’ diffusion of innovation theory, the study finds that blockchain remains at a very early stage of adoption, with large-scale investments largely confined to a small number of consortiums and enthusiasts. Key barriers include evolving regulatory frameworks, resistance from traditionally conservative banking institutions, the cost and complexity of integrating blockchain with legacy systems, and the lack of compelling use cases. 

The companion paper, King, King, and Tanda (2026), “Triple Entry Accounting and Blockchain: Evidence from the Banking Sector,” uses the same interview dataset to investigate awareness and practical adoption of blockchain-enabled triple-entry accounting (TEAEBB). The findings reveal limited industry awareness and considerable skepticism that blockchain-verified transactions can replace the professional accounting judgment required to classify transactions and prepare meaningful financial statements. The authors conclude that TEAEBB is unlikely to resolve information asymmetry problems, although it may offer value in specific contexts, such as mergers and acquisitions due diligence.

Tatiana King is Professor of Accounting and the head of the Auditing and Control in Accounting research group at the University of Vaasa, Finland. Her research focuses on sustainability and the disclosure of ESG-related information. She has published in journals such as Accounting, Auditing & Accountability Journal, Journal of Business Research, International Business Review, Journal of Accounting, Auditing and Taxation, etc. Professor King has over 3 900 citations in Google Scholar. Tatiana’s papers are presented at leading international conferences, such as European Accounting Association Congress, American Accounting Association Meeting, Strategic Management Society Meeting, Academy of Management Meeting, etc. She has participated at Executive Education Programs at Harvard Business School (USA), Institute of Finance (the Netherlands), and University of Ariel (Israel). Tatiana King serves as a member/chair of the peer review teams for EFMD Programme Accreditation of European Foundation for Management Development (EFMD) since 2016.