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Author

Hashim Haydar Al-Sarraf

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Review Open access 2026

Blockchain Technology in Accounting and Auditing: A Literature Review of Applications, Evidence and Research Directions

Blockchain allows organisations to share verifiable transaction records, but its accounting value depends on the quality of the inputs, the economic meaning of the transactions recorded, and the governance of the information system that surrounds the ledger. This article reviews 110 sources on blockchain in accounting...

Hashim Haydar Al-Sarraf, Ridha Mohanad Al-Salman, Ilham AbdULhussein · 0 citations

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