A systematic literature review and bibliometric analysis of 258 articles published in Scopus-indexed journals from 2015 to 2024 identifies four major research clusters: blockchain-based accounting systems, audit transformation through distributed ledger technology, fraud detection and prevention mechanisms, and regulat...
Totok Dewayanto, Yuliati Yuliati· Formosa Journal of Computer...· 0 citations
This study conducts a systematic literature review following the PRISMA 2020 protocol, synthesizing 33 studies on blockchainERP integration for financial fraud detection in accounting and auditing and proposing a contextual modification of Institutional Theory and two MiddleRange Theory propositions.
Totok Dewayanto· International Journal of Adv...· 0 citations
The results validate a Middle Range Theory (MRT) proposition confirming that the effectiveness of digital transformation in incumbent firms depends heavily on the integration of architectural agility, leader–follower identity flexibility through the Leader-Follower Trade (LFT) model, and co-creation strategy as a cruci...
Totok Dewayanto· International Journal of Int...· 0 citations
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