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

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2021-06-11 DOI:10.1111/1911-3838.12265
Olivier Desplebin, Gulliver Lux, Nicolas Petit
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引用次数: 19

Abstract

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.

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生存还是毁灭:区块链与会计与审计的未来*
本文的目的是研究区块链技术对会计系统和业务的潜在影响。区块链的技术特点和运作模式有可能给会计和审计领域带来创新。在描述区块链技术的功能之后,我们将研究潜在的会计转换,并确定该技术的部署如何影响会计师和外部审计师。为此,我们回顾了文献,并采取前瞻性的方法来使用区块链在会计和审计。关于b区块链在会计和审计方面的未来,出现了三个主要问题:(1)会计技术的转变;(二)会计和审计的主要演变;(三)审核员工作、技能和教育的主要演变。
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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Issue Information Financial Reporting & Assurance Standards (FRAS) Canada Corner The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States* An Exploration of Technological Innovations in the Audit Industry: Disruption Theory Applied to a Regulated Industry* Issue Information
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