The evolution of accounting, control, audit and their practices through the prism of the Blockchain: a prospective reflection

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

Olivier Desplebin and Gulliver Lux ()
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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: IGR-IAE Rennes - Institut de Gestion de Rennes - Institut d'Administration des Entreprises - Rennes - UR - Université de Rennes

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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: accounting; control; management technology; Blockchain; comptabilité; contrôle; audit; technologie de gestion (search for similar items in EconPapers)
Date: 2018-05-16
New Economics Papers: this item is included in nep-acc and nep-pay
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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