Comprendre la blockchain  : quels impacts pour la comptabilité et ses métiers ?

Desplebin, Olivier; Lux, Gulliver; Petit, Nicolas

doi:10.3917/accra.005.0005

Cited by 18 publications

(8 citation statements)

References 6 publications

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“…Appelbaum and Smith, 2018; Sarkar, 2018) introduce the BT concept, in conjunction with data analysis (Kogan et al , 2017) or as a specific solution for fraud prevention (Dai et al , 2017). A significant number of these exploratory articles investigate different facets of the impact of BT on the accounting industry (Karajovic et al , 2019), the accounting profession (Desplebin et al , 2019; Kwilinski, 2019) and potential advantages and concerns (Fuller and Markelevich, 2019; Sinha, 2020). There is also a focus on areas such as risks to private and permissioned blockchains (Sheldon, 2019), security risk assessments (White et al , 2020), internal audit activities (Rooney et al , 2017) and the meaning of continuous accounting and auditing (Smith, 2018b, c) in tandem with big data and smart contracts (Vasarhelyi et al , 2015).…”

Section: A Glimpse Into the Evolution Of The Literaturementioning

confidence: 99%

“…Audit organizations' new functions might be the review of particular transactions, the verification of the existence of digital assets, the certification of information consistency and capitalization on expertise in audits of IT systems to find new methods of testing ownership assertions (Liu et al , 2019). We can also add the roles of certifier of smart contracts, creator and distributor of smart contracts, “turnkey” certifier of a company's blockchain and even administrator of blockchain (Desplebin et al , 2019; Rozario and Thomas, 2019). The just-in-time information obtained by the audit organization will allow it to focus on assessment and interpretation and to perform medium- and long-term predictability analyses, with an advisory role for shareholders and interested third parties and stakeholders.…”

Section: How Accountancy Organizations Might Manage Bt's Change In a Positive Innovative Mannermentioning

confidence: 99%

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Managing change with and through blockchain in accountancy organizations: a systematic literature review

Tiron-Tudor

Deliu

Farcane

et al. 2021

JOCM

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PurposeThe purpose of this paper is to facilitate blockchain innovation immersion in accountancy organizations by providing tools that allow organizations to manage the change. The paper approaches blockchain technology (BT) through the lens of organizational change management, with a specific focus at the organization level.Design/methodology/approachA hybrid systematic literature review of relevant literature is presented based on recent research papers published in highly ranked scientific journals that capture how accounting organizations might manage the changes induced by BT.FindingsThe findings of the review indicate that implementing BT requires some new modus operandi. From individual behavior to organizational structure, the advantages of blockchain must be emphasized in all accounting and auditing organizations. Managers should forge a plan that takes advantage of employees' skills, competencies and talent, implementing forward-looking company procedures and actively deciding how to navigate workplace dynamics, personalities and responsibilities.Research limitations/implicationsThe main limitations of the study refer to the infancy of the BT and require the development of knowledge through future studies to allow a more accurate outline of the overall picture and a detailed one of the BT phenomena with applicability to accounting and auditing. At this stage, it is not yet possible to fully envision the implications of BT on professional accounting and auditing organizations. However, there will be clients who adopt BTs, so firms should work with them to understand BT-based accounting and auditing applications. That is, accounting and auditing organizations should expand their skills and knowledge to anticipate and meet clients' needs.Practical implicationsIn a constantly digitalizing world, the traditional accounting and educational environment is changing but not quickly enough to meet the requirements of a blockchain accounting system yet. For this reason, practical implications on the daily activities of the organizations and the restructuration of their internal architecture have been revealed in this paper.Originality/valueThe paper approaches blockchain using the lens of organizational change management with a specific focus on the accounting and audit organizations, and it proposes solutions to cope with the arising technological challenges. A challenge itself is the implementation of blockchain, especially when an entity is not ready for the process. Therefore, the SWOT analysis elaborated in this paper and focused on the accounting and auditing firms is an element of novelty and at the same time, a helpful tool highlighting the main strengths, weaknesses, opportunities and threats of this technology, supporting organizations in assessing how ready they are for its adoption. The research on blockchain in accountancy organizations is still necessary for at least seven key areas which have been proposed and detailed at the end of the paper, bringing in this way clarity in regards to the most endorsed avenues for future research directions.

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Section: A Glimpse Into the Evolution Of The Literaturementioning

confidence: 99%

Section: How Accountancy Organizations Might Manage Bt's Change In a Positive Innovative Mannermentioning

confidence: 99%

Managing change with and through blockchain in accountancy organizations: a systematic literature review

Tiron-Tudor

Deliu

Farcane

et al. 2021

JOCM

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“…In this context, blockchainwhich allows entities to make digital interactions and to record any transactions, assets or documents in a way that is transparent, secure, auditable, efficient and highly resistant to interruptions (Schatsky and Muraskin, 2015) is expected to facilitate access to data, which would ease the completion of financial audits and reduce both the manual work needed (Drane, 2016;CPA and AICPA, 2017) and the auditing and compliance costs (Schatsky and Muraskin, 2015;Spoke, 2015;CPA and AICPA, 2017;Desplebin et al, 2019). Direct access could even be granted to auditors and regulators (Roberts, 2017), which would enable real-time auditing (MacManus, 2017;Schmitz and Leoni, 2019).…”

Section: Blockchain Operating Processmentioning

confidence: 99%

How do the current auditing standards fit the emergent use of blockchain?

Gauthier

Brender

2021

MAJ

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Purpose Blockchain is expected to impact reporting and auditing processes. Indeed, the increasing use of blockchain could affect the nature and extent of information available to auditors and how audits are performed. This paper aims to investigate how auditors are assessing the relevance of the current auditing standards in light of the emergent use of blockchain technology. Design/methodology/approach Based on qualitative content analysis, this paper analyzed semi-structured interviews with auditors to understand their shared perception of how the current auditing standards address blockchain’s emergence. Findings The findings reveal a growing demand for information technology (IT) auditing standards, as well as a mismatch in timing between the quickly changing IT environment and the regulators’ slowness in releasing new standards or updating standards. Research limitations/implications The findings reflect the external auditors’ points of view and cannot be generalized to all countries, but future studies should address the development of specific IT-related auditing standards to better fit the fast-evolving technology environment in ways that consider the other stakeholders’ points of view, including those of the standard setters. Practical implications The results of this study show that auditors consider the current auditing standards for IT to be too vague, and they need more guidance on both auditing blockchain and using technologies as audit tools. Originality/value The original contribution of this study lies in the in-depth understanding it provides of the adequacy of the current auditing standards to audit companies using blockchain, which is an under-researched topic.

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“…Nous ne traiterons en revanche pas ici des applications de la Blockchain. Les travaux traitant de la digitalisation des entreprises incluent parfois les applications liées à cette technologie (Pan et Seow, 2016) et des travaux l'étudient spécifiquement (Desplebin et al, 2019 (Desplebin et al 2019) notamment en tant qu'elle rebat les cartes entre producteurs et utilisateurs de l'information. Mais on choisit ici de laisser de côté cette refonte de l'organisation des données pour ne cibler que les effets induits en raison des changements d'échelle en termes d'acquisition de données et en termes de capacité d'exploitation de ces données.…”

Section: Délimiter Le Phénomène Pour Mieux Cerner Ses Conséquencesunclassified

Des Mass Data aux Big Data, changements ou « déjà-vu » pour le contrôle de gestion

Ciampi¹

2021

Accra

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Comprendre la blockchain : quels impacts pour la comptabilité et ses métiers ?

Cited by 18 publications

References 6 publications

Managing change with and through blockchain in accountancy organizations: a systematic literature review

Managing change with and through blockchain in accountancy organizations: a systematic literature review

How do the current auditing standards fit the emergent use of blockchain?

Des Mass Data aux Big Data, changements ou « déjà-vu » pour le contrôle de gestion

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