L’évolution de la comptabilité, du contrôle, de l’audit et de leurs métiers au prisme de la Blockchain: une réflexion prospective

Olivier Desplebin (), Gulliver Lux () and Nicolas Petit ()
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Olivier Desplebin: NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université
Gulliver Lux: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Nicolas Petit: Renmin University of China = Université Renmin de Chine

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Abstract: Blockchain technology has very recently been involved in a wide range of extra-financial activities and is attracting a lot of interest in numerous sectors. The purpose of this paper is to discuss the implications of this technology for accounting, audit and control practices. Specifically, we will seek, in a prospective approach, to present this technology and to illustrate its innovative aspects, which will influence these activities in the years to come.

Keywords: Blockchain; bitcoin; audit (search for similar items in EconPapers)
Date: 2018-09-01
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Published in Revue management & avenir, 2018, 103 (5), pp.137-157. ⟨10.3917/mav.103.0137⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01896780

DOI: 10.3917/mav.103.0137

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