Blockchain Adoption in the Accounting and Auditing Industry: An Exploratory Study in France

Blockchain technology should increase the reliability and transparency of accounting data, and therefore the confidence of the various stakeholders in this data, and more generally in accounting and auditing practices. The Blockchain could even become the support for keeping the accounting ledger, shared internally as well as with certain external actors such as shareholders or auditors. In this contribution, we will present the preliminary results of an exploratory study relating to the adoption of this technology by the accounting and auditing professionals in the context of France. Beforehand, we will describe the characteristics of Blockchain technology and smart contracts as well as the implications of these technologies for the fields of accounting and auditing.