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.

中文翻译：

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成为或不成为：区块链与会计和审计的未来*

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。区块链技术特点和运行模式具有为会计和审计领域带来创新的潜力。在描述了区块链技术的功能之后，我们研究了潜在的会计转型，并确定了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，并对区块链在会计和审计中的使用采取了前瞻性的方法。区块链在会计和审计方面的未来出现了三个主要问题：（i）会计技术的转变；(ii) 会计和审计的主要演变；(iii) 审计师工作、技能和教育的主要演变。