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

被引：20
|
作者：
Desplebin, Olivier [1 ]
Lux, Gulliver [2 ]
Petit, Nicolas [3 ]
机构：
[1] Univ Rouen Normandie, Mont St Aignan, France
[2] Univ Quebec Montreal, ESG UQAM, Montreal, PQ, Canada
[3] Univ Renmin, Beijing, Peoples R China
来源：
ACCOUNTING PERSPECTIVES | 2021年 / 20卷 / 04期
关键词：
Blockchain; Accounting; Audit; Business practices; Education;
D O I：
10.1111/1911-3838.12265
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The purpose of this article is to study the potential impact of blockchain technology on accounting systems and businesses. Blockchain technology characteristics and operating modes have the potential to bring about innovations to the fields of accounting and auditing. After describing the function of blockchain technology, we examine potential accounting transformations and identify how the deployment of this technology might impact accountants and external auditors. To that end, we review the literature and take a prospective approach to the use of blockchain in accounting and auditing. Three major issues regarding the future of blockchain in accounting and auditing emerge: (i) the transformation of accounting techniques; (ii) main evolutions in accounting and auditing; and (iii) main evolutions in the work, skills, and education of auditors.
引用
收藏
页码：743 / 769
页数：27
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