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Author

Totok Dewayanto

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Review Open access Aug 2026

Blockchain Technology in Accounting and Auditing: A Systematic Literature Review and Bibliometric Analysis

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 · 0 citations
Review Open access Aug 2026

Reconciling Institutional Theory with BlockchainEnabled ERP: A MiddleRange Theory of Financial Fraud Detection

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 · 0 citations
Review Open access Jul 2026

Navigating Strategic Dissonance in the Digital Transformation Era: a Systematic Literature Review

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 · 0 citations

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