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

Abstract

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How Blockchain Innovation could affect the Audit Profession: A Qualitative Study

“…In a prospective approach, Desplebin et al (2018) illustrated the innovative aspects of blockchain technology that would influence the accounting and audit profession. These authors consider that blockchain will become a "core technology" for the internal control that guarantees the certainty of information for stakeholders: institutions, shareholders, customers, etc.…”

“…Their study concludes with a series of recommendations to professionals to adapt to this technology and develop their businesses. Desplebin et al (2018) discussed using a prospective approach to the possible consequences of this technology on the accounting and auditing profession. Their study concluded on a series of possible scenarios that could reflect the evolution of the profession in terms of data security, dematerialization of transactions, coordination, and a fair image of accounting information.…”

To Be or Not to Be: Blockchain and the Future of Accounting and Auditing*

“…Blockchain is perceived as a potential source of innovation and major benefits and its development is at the heart of investment policies in many organizations and consortia seeking competitive advantages. The operation of blockchain is carried out in five steps (figure 1, Desplebin et al, 2018). In step 1, agent A registers a written request to agent B in the blockchain's registry (e.g., financial transaction, accounting entry, contract, delivery, transfer of ownership, etc.).…”

“…It can be thought of as "a very large notebook, which everyone can read freely and without charge, on which everyone can write, but which is impossible to erase and is indestructible" (Delahaye, 2015). Blockchain is characterized by three principles: transparency (information is "public," i.e., shared among users); data protection (no falsification, verification of information by network nodes, no erasure of data, and anonymization); and decentralization (operation without a central trusted actor responsible for administration, control, and more generally, system governance) (Desplebin, Lux, and Petit, 2018). Blockchain has been in the spotlight again recently as new applications are being developed in sectors not directly related to banking or finance, such as logistics and supply chain management (Perboli, Musso, and Rosano, 2018;Kshetri, 2018;Wang and Kogan, 2018;Lesueur, Bironneau, Lux, and Morvan, 2020).…”

Risks and Benefits of Initial Coin Offerings: Evidence from impak Finance, a Regulated ICO*

“…An asset can be tangible (car, land) or intangible, such as intellectual property (patent, copyright). Another definition is a technology that allows the registration of transactions that is organized in chronological order and that relies on a distributed network of users via the Internet (Desplebin, Lux, and Petit, 2018). Abreu, Aparicio, and Costa (2018: 1) point out the characteristics making this distributed network so attractive: “This ledger information operates with encrypted data to implement identification, authentication, and authorization of access to information.…”