{"product_id":"9783032370747","title":"FinTech and Crypto-Assets An Internal Control System and Risk Management Perspective in the Digital Economy","description":"\u003ch3\u003ePalgrave Studies in Financial Services Technology\u003c\/h3\u003e\u003ch1\u003eFinTech and Crypto-Assets\u003c\/h1\u003e\u003ch2\u003eAn Internal Control System and Risk Management Perspective in the Digital Economy\u003c\/h2\u003e\u003ch3\u003eGiovanni Scirè | Enzo Bivona\u003c\/h3\u003e\u003cdiv\u003e\u003cb\u003eBusiness \u0026amp; Economics \/ Industries \/ Financial Services\u003c\/b\u003e\u003c\/div\u003e\u003cbr\u003e\u003cdiv\u003eThis book provides an integrated treatment of FinTech governance, crypto-asset accounting and regulatory compliance in the digital economy. It explains how blockchain, tokenization and decentralized finance (DeFi) are reshaping financial intermediation, and how these innovations interact with existing reporting frameworks and supervisory architectures. The volume is structured in four parts. The first part introduces the rise of digital finance and tokenized economies, contrasts crypto-markets with traditional finance, and analyses corporate governance challenges in crypto-firms, including lessons from recent market failures. The second part focuses on crypto-assets under IFRS, covering taxonomy (utility, payment and security tokens), recognition and measurement, impairment, revenue recognition for staking and validation, and the accounting treatment of stablecoins and tokenized financial instruments. The third part develops a risk and compliance perspective, examining market, credit, liquidity, operational and governance risks in crypto-markets, the role of on-chain analytics for AML\/CFT, and the implications of MiCA and related international guidelines for virtual and crypto-asset service providers. The fourth part addresses audit, policy and systemic issues, including proof-of-reserves, smart contract audits, financial stability concerns, CBDCs and the interoperability between traditional and digital infrastructures. By combining legal, accounting, governance and risk insights, the book offers a rigorous yet accessible reference for academics, regulators, auditors and financial managers who need to understand how to govern, measure and regulate crypto-assets and tokenized finance.\u003c\/div\u003e\u003cdiv\u003e\u003cp\u003e\u003cstrong\u003eGiovanni Scirè \u003c\/strong\u003eis Assistant Professor (RTD-A) in Business Economics at the University of Palermo, Department of Political and Social Sciences. His research focuses on FinTech governance, crypto-asset accounting, regulatory compliance, and performance management in financial and digital ecosystems. He is actively involved in national and international research projects within the PNRR GRInS programme, exploring the intersections between organized crime, risk management, and organizational governance. He has authored scientific articles, book chapters, and conference papers on stakeholder governance, blockchain-based business models, financial reporting, and the regulation of emerging technologies. His work also examines the implications of MiCA, AML\/CFT frameworks, and IFRS standards for crypto-asset markets and digital financial institutions. Giovanni has teaching experience in Financial Statement Analysis, Business Administration, and Digital Innovation in Sport and Public Organizations, and collaborates with practitioners, regulators, and public agencies on topics related to governance, compliance, and organizational resilience.\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eEnzo Bivona\u003c\/strong\u003e is Associate Professor of Business Management at the University of Palermo, where he serves as Rector’s Delegate for Research Exploitation and Technology Transfer and Vice-Director of the Technology Transfer Centre (UT2C). He is also Vice-Dean of the Department of Political Sciences and International Relations (DEMS). He holds a PhD in Business and Administration from the University of Catania (Italy) and a Master Phil. in System Dynamics from the University of Bergen (Norway). Since 2016, he has coordinated the Transport Special Interest Group of the System Dynamics Society.\u003c\/p\u003e\u003c\/div\u003e\u003cbr\u003e\u003ctable\u003e\n\u003ctr\u003e\n\u003ctd\u003ePublication Date: \u003c\/td\u003e\n\u003ctd\u003e11 January 2027\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePublisher: \u003c\/td\u003e\n\u003ctd\u003eSpringer Nature Switzerland\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eImprint: \u003c\/td\u003e\n\u003ctd\u003ePalgrave Macmillan\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eISBN-13: \u003c\/td\u003e\n\u003ctd\u003e9783032370747\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFormat: \u003c\/td\u003e\n\u003ctd\u003eHardback\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/table\u003e","brand":"Springer Nature Switzerland","offers":[{"title":"Default Title","offer_id":51561583870092,"sku":"9783032370747","price":107.99,"currency_code":"USD","in_stock":true}],"url":"https:\/\/lateknightbooks.com\/products\/9783032370747","provider":"Late Knight Books and Services, LLC","version":"1.0","type":"link"}