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.
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Conference papers
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https://hal.archives-ouvertes.fr/hal-01907902
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Submitted on : Monday, October 29, 2018 - 4:04:23 PM
Last modification on : Monday, March 18, 2019 - 2:20:06 PM
Long-term archiving on : Wednesday, January 30, 2019 - 4:56:02 PM

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  • HAL Id : hal-01907902, version 1

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Olivier Desplebin, Gulliver Lux. L'évolution de la comptabilité, du contrôle, de l'audit et de leurs métiers au prisme de la Blockchain : une réflexion prospective. Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom. ⟨hal-01907902⟩

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