A Silver Bullet? A Comparison of Accountants and Developers Mental Models in the Raise of Blockchain

Rose Esmander (1) , Pascal Lafourcade (2) , Marius Lombard-Platet (3) , Claudia Negri Ribalta (4)

1 ESCP-EAP - ESCP-EAP
2 LIMOS - Laboratoire d'Informatique, de Modélisation et d'Optimisation des Systèmes
3 DI-ENS - Département d'informatique - ENS Paris
4 CRI - Centre de Recherche en Informatique de Paris 1

This exploratory paper intends to drive preliminary insights on the different mental models accountants and blockchain developers have on the implementation of blockchain for accounting. Based on the question of whether blockchain applications for accounting could be revolutionary, this paper employs a ground theory methodology based on semi-structured interviews and concept analysis to highlight the different approaches to transparency and trust between the selected groups, the challenges of blockchain and the potential effects of this technology in accounting. Although deeper studies are needed, the conclusions highlight the socio-technical nature of accounting; the relevance and changes of the concepts of trust and transparency when marrying both disciplines; and the real relevance of this technology for the processes of auditing and accounting.

Mots clés: accounting; blockchain; mental models; transparency; trust

Domaines: Cryptographie et sécurité [cs.CR]

Rose Esmander, Pascal Lafourcade, Marius Lombard-Platet, Claudia Negri Ribalta. A Silver Bullet? A Comparison of Accountants and Developers Mental Models in the Raise of Blockchain. In proceedings of the 15th International Conference on Availability, Reliability and Security, ARES, Jul 2020, Dublin, Ireland. ⟨10.1145/3407023.3409193⟩. ⟨hal-03017686⟩