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

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
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https://hal.archives-ouvertes.fr/hal-01896780
Contributor : Olivier Desplebin <>
Submitted on : Tuesday, October 16, 2018 - 2:32:10 PM
Last modification on : Wednesday, March 20, 2019 - 1:15:15 AM

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Olivier Desplebin, Gulliver Lux, Nicolas Petit. L’évolution de la comptabilité, du contrôle, de l’audit et de leurs métiers au prisme de la Blockchain : une réflexion prospective. Management & Avenir, INSEEC/Management Prospective Ed. 2018, 103 (5), pp.137-157. ⟨10.3917/mav.103.0137⟩. ⟨hal-01896780⟩

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