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The policies in creative and cultural industries (CCIs) are often based on an implicit assumption that work in the cultural and creative sectors is ‘good work’ and dominant discourses tend to over-celebrate entrepreneurship. The authors argue that enough attention has been paid to the real work in CCIs. The stake is to better address the symptoms observed for a sustainable and inclusive economy in the CCIs. Through the entrepreneurship-as-practice perspective, the authors document the professionalisation difficulties in music sector, with a qualitative study in a French city, with a particular focus on the marginalisation experienced by the young artists. With the identification of their work specificities and the tendencies for the twenty-first century, the authors point out the diversity of the tasks, the multi-activity and collective practices and the need for some innovative support organisational forms to develop training and skilling (both artistic and entrepreneurial).

While the three lines model (TLM) provides an organizational structure to execute risk and control duties, research and practice show limitations in the model's implementation. These limitations result in governance issues. Such issues, together with control weaknesses, could be addressed by leveraging properties of distribution, transparency, and immutability of blockchain technology. To this end, in this paper the authors propose a conceptual control framework based on blockchain technology to augment control practice.

The design of the resulting blockchain-based control framework (BBCF) and its prototype, based on the design science research methodology (DSRM), is presented and discussed in terms of the potential impact in the context of the identified problems within the TLM.

One potential outcome of BBCF could be to redefine the scope and boundaries of some of the activities in audit and control practices from a more static to a more dynamic and prospective role. In a larger context of improving governance practices, the BBCF could set the path for a more inclusive and participatory interaction between the different governance actors of an organization.

However, this assumes that blockchain is more widely adopted despite its complexity and rigidity.

BBCF covering both a conceptual model design and a reference implementation provides an innovation in audit and control. BBCF could include all relevant stakeholders who have an interest in corporate governance and control activities, including the regulators.

The contribution intends to serve both as a starting point for discussing the evolution of audit and control practice based on blockchain technology, as well as an initial actionable prototype for experimentation and further development.