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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

    (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)

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 & Nicolas Petit, 2018. "L’évolution de la comptabilité, du contrôle, de l’audit et de leurs métiers au prisme de la Blockchain : une réflexion prospective," Post-Print hal-01896780, HAL.
    • Handle: RePEc:hal:journl:hal-01896780
    DOI: 10.3917/mav.103.0137
    as

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    Keywords

    Blockchain; bitcoin; audit;
    All these keywords.

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