Blockchain Technology: Changes and Challenges for Accounting and Accountants
Notice bibliographique
Résumé
This dissertation reports three essays relating to changes and challenges for accounting and accountants with regard to the nascent blockchain technology. These essays all focus on different phases of blockchain development and explore the impact the technology is having on the accounting profession. Blockchain emerged with Bitcoin in 2008 and since then, various applications are possible, such as finance, supply chain, health, and insurance, to name a few. In the first study, I explore the case study of impak Finance, the first Initial Coin Offering (ICO) based on cryptocurrency accepted by the regulator in Canada. I conducted 8 interviews from the key stakeholders to understand the benefit and the risk of this ICO. In this context, I find that audit firms didn’t have the tools to support emergent companies that use cryptocurrency and cannot meet the requirements of the regulator in terms of financial information. This situation has rarely occurred in the history of auditing and it remains a current difficulty in the market to find an audit firm to give an opinion on financial statements. My second study is based on the Bitcoin story. Drawing on a netnography of the early Bitcoin community from the technology’s formation in 2008 through to the disappearance of its founder in 2011, this paper aims to explore the role of accounting in the development of a new financial system. We propose that Bitcoin is more than a form of digital currency, but rather a new accounting regime (Jones & Dugdale, 2001) that effectively takes accounting expertise away from accountants. The theoretical root of the accounting regime is from Giddens’ modernity theory. It is urgent that accountants take an interest and educate themselves on the blockchain issue to seize this opportunity before becoming redundant or absent, as the Bitcoin story demonstrates, the ledger is an accounting regime without accountants. In the third and last study, I conducted 28 interviews about blockchain applications and implementation into business and explore how triple-entry accounting evolves with blockchain technology. Ultimately, I illustrate how triple-entry accounting, which is intrinsic to blockchains, modifies and simplifies the processing of accounting operations. Additionally, participants in the blockchain network operate with a single ledger, driving a single version of reality that creates a consensus and generating real-time information. My findings raise questions regarding the future role of accountants as internal control experts.
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Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,001 | 0,000 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,003 | 0,001 |
| Études des sciences et des technologies | 0,002 | 0,000 |
| Communication savante | 0,001 | 0,000 |
| Science ouverte | 0,001 | 0,000 |
| Intégrité de la recherche | 0,000 | 0,001 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,000 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule tête enseignante, pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».