Warner Bros/courtesy Everett Collection / Everett Collection The Big Four accounting firms—Deloitte, Price Waterhouse, Ernst Young, and KPMG—seem to be taking an “if-you-can’t-fight-them-join-them” approach to the onset of blockchain technology. As of mid-2017, Deloitte alone had 250 people working in distributed ledger laboratories, and the other three are being similarly aggressive. Of course, these labs occupy a tiny sliver of these firms’ massive payrolls, but the dedicated R&D speaks to...