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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]

Author

Listed:
  • 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)

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.

Suggested Citation

  • Olivier Desplebin & Gulliver Lux, 2018. "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 mé," Post-Print hal-01907902, HAL.
    • Handle: RePEc:hal:journl:hal-01907902
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907902
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    References listed on IDEAS

    as
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    Keywords

    accounting; control; management technology; Blockchain; comptabilité; contrôle; audit; technologie de gestion;
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