Cryptocurrency is a new digital addition to the cyber world as well as global financial system

that has not yet been fully administered into the legal structure of many national across the

globe. With cryptocurrencies such as Bitcoins and Etherium becoming more popular and

growing rapidly, it also implies that more and more of these currencies are becoming targets

for security breach, money laundering, banking privacy, and other cyber securities

regulations. Therefore, it is crucial to regulate transactions involving cryptocurrencies to

ensure that the public issue norms are not breached. Interested parties are also concerned

about the accounting and tax implications associated with cryptocurrencies.

The objective of this assignment is to propose at least two (2) relevant theories/concepts

that are applicable to address concerns, problems, issues and challenges exist among

cryptocurrencies.