Accounting and Auditing Perspective of Blockchain Application
Mehdi Bouchetara · 2024
The field of accounting and auditing has undergone a remarkable evolution with the introduction of Blockchain technology. This financial innovation has changed and transformed the logic and the way accounting and auditing work in the financial environment. Through our research, we question the potential accounting transformations and identify the potential impacts on the professions of external auditors and corporate accountants linked to the diffusion of this technology. Firstly, we present the evolution of Blockchain technology and its functioning. Secondly, we analyze the advantages and limitations of Blockchain in order to identify the challenges for accounting and auditing. And finally, we discuss the effects of this technology on the function of accounting and auditing.