Aug 2026· Global Conference on Business and Social Sciences Proceeding· pp. 5· 0 citations
TL;DR
The findings indicate that the main trends in blockchain usage include strengthening audit trails, verifying encrypted data, and integration with advanced technologies such as Artificial Intelligence (AI), Internet of Things (IoT), and smart contracts, which enhance audit efficiency, security, and transparency.
Abstract
This study aims to analyse the development, challenges, and future directions of blockchain technology implementation in the field of digital auditing through a systematic literature review. The method employed is a systematic literature review (SLR) using the Watase Uake Web with adherence to the PRISMA guidelines. The study involves identification, selection, and analysis of 40 recent scholarly articles published between 2015 and 2025, primarily in English and indexed in reputable databases. The findings indicate that the main trends in blockchain usage include strengthening audit trails, verifying encrypted data, and integration with advanced technologies such as Artificial Intelligence (AI), Internet of Things (IoT), and smart contracts, which enhance audit efficiency, security, and transparency. The study highlights the need for the development of global standards, regulatory harmonization, and enhancement of auditor competencies to support the broad and effective implementation of blockchain technology. The novelty of this research lies in its comprehensive approach integrating technical, organizational, and regulatory aspects while emphasizing socio-technical dimensions that have been underexplored in previous studies. This study contributes both theoretically and practically to advancing more sustainable, transparent, and reliable digital audit systems in the future.
JEL Codes:
Keywords: Blockchain, Digital Technology, Internet of Things (IoT), Artificial Intelligence (AI), Big Data Analytics.
It is concluded that blockchain redefines, rather than eliminates, the role of accountants and auditors, and that its consolidation will depend on regulatory progress, curricular updates, and further empirical evidence on its real-world implementation across diverse institutional contexts.
Sandra Partricia Tóala Bozada, Maryury Elizabeth Morejón Santistevan, Laura Beatriz Farfán Menéndez et al.· Reincisol.· 0 citations
The integration of emerging technologies into accounting and auditing represents a major global challenge, reflecting the ability of financial and organizational systems to adapt to digitization processes. In this context, blockchain technology is considered a key driver of digital transformation, contributing to the redefinition of accounting practices and the enhancement of the reliability of financial information. This study analyzes recent literature on the use of blockchain technology in accounting and auditing, highlighting the main research directions, methodologies used, and implications for professional practices. The research explores how this technology influences accounting and auditing processes, as well as the relationship between digitization, automation, and increased transparency of financial information. The results indicate that blockchain facilitates the development of real-time accounting and continuous auditing, contributing to increased data security and process automation. At the same time, integration with artificial intelligence improves analytical capabilities and risk identification processes. However, the implementation of this technology highlights the existence of persistent challenges related to the regulatory framework, implementation costs, and the level of digital skills. The analysis highlights that blockchain acts as a structural driver of accounting transformation, but its effectiveness depends on the alignment between technological development, the institutional framework, and the adaptation of professional practices
Eliza Cretu, V. Grosu, C. Cosmulese· Development Through Research...· 0 citations
This review evaluates the integrated applications of the Internet of Things (IoT) and blockchain technologies in enhancing food audit systems, authenticity verification, and supply chain traceability, transparency, and data reliability. Following Preferred Reporting Items for Systematic Reviews and Meta‐Analyses guidelines, a systematic review was conducted using Scopus, Web of Science, IEEE Xplore, and Google Scholar to identify peer‐reviewed studies published between 2010 and 2025. The search yielded 428 records, of which 112 full‐text articles were assessed and 68 studies met the inclusion criteria for qualitative synthesis. Findings demonstrate that IoT‐enabled sensors provide real‐time monitoring of critical factors such as temperature, humidity, storage, and transportation conditions, whereas blockchain offers secure, transparent, and immutable recording of supply chain transactions. The integration of these technologies strengthens traceability, accelerates contamination source identification, minimizes food fraud, and enhances regulatory compliance. Despite these benefits, widespread adoption remains constrained by interoperability challenges, data privacy concerns, high implementation costs, and insufficient standardization. The review further highlights the potential of emerging innovations, including artificial intelligence‐driven analytics, smart contracts, and low‐cost sensing technologies, to support automated auditing, proactive risk management, and sustainable food supply chain governance. Overall, IoT and blockchain represent complementary digital solutions capable of transforming food quality assurance and supply chain accountability.
S. Sriranjani, S. Adeyeye· Food Biomacromolecules· 0 citations
Blockchain technology is very often presented as a promising solution for modernizing property registration, due to its characteristics of immutability, auditability, and traceability. However, the evolution of research in recent years shows that the initial technological enthusiasm has been followed by a more critical phase, in which the focus has shifted from abstract promises to the concrete conditions of legal, institutional, and operational integration. This article pursues two main objectives: (i) to present the current state of research regarding the use of blockchain in property registration systems and (ii) to identify the suitability of implementing such an infrastructure in Romania, by reference to the legal framework governing real estate registration, data protection requirements, and the current stage of digitalization of the National Agency of Cadastre and Land Registration (ANCPI). The study is qualitative, interdisciplinary, and evaluative in nature and is based on a set of sources such as scientific literature, institutional reports, case studies, and official normative sources. The analysis shows that international literature is dominated by prototypes and architectural models, while real-world implementations remain limited and, in all relevant cases, rely on permissioned and hybrid models, rather than fully decentralized public ledgers. For Romania, the article shows that the main barriers are not strictly technical, but legal–institutional: the legal recognition of distributed entries, the relationship with the function of the land book, the role of ANCPI, and compliance with GDPR. The conclusion of the research is that blockchain may be useful for cadastral records in Romania only within a complementary, phased, and institutionally controlled architecture, rather than as an immediate replacement for the current cadastral registration system.
Ana-Cornelia Badea, Gheorghe Badea· Land· 0 citations
This article examines the use of blockchain technology to improve transparency in the creation, validation, storage, and verification of diplomas, transcripts, certificates, and other academic records in higher education. While acknowledging the benefits of centralized information systems such as HEMIS, the study identifies structural limitations including a single point of failure, limited independent verification of internal changes, and time-consuming cross-bordercredential verification. A hybrid architecture combining SHA-256 hashing, Merkle trees, IPFS, and a permissioned consortium blockchain is proposed. Comparative results illustrate differences between centralized and blockchain-based models in terms of integrity assurance, verification time, dependence on a central server, and transaction costs. Percentage estimates are explicitly treated as theoretical scenario values rather than pilot-test results. The study argues that technical deployment must be accompanied by rules on personal-data protection, legal recognition, node governance, and measurable pilot-testing criteria.
Ilyos Shaydullayev, Sherzod Samarov· Raqamli huquq va innovatsiya...· 0 citations
Blockchain is one important building blocks of the Internet of the future, called Web3. The Blockchain technology supports a wide range of applications, spanning from Smart Cities and automotive industries, from agriculture to energy. The healthcare sector, in particular, has experienced a profound impact from blockchain-based technologies, paving the way for the development of true digital healthcare systems. By enabling secure and immutable data storage, and facilitating the sharing of this information among all nodes possessing a local copy of the distributed ledger, blockchain plays a vital role in the analysis of healthcare data. This paper provides a comprehensive survey of the main blockchain platforms utilized in the digital healthcare, integrated with a comparative analysis. In addition, the implementation of Innovative permissioned Blockchain for eHealth (IBEH) is presented and discussed in detail. IBEH addresses key challenges in digital health data management, including secure and controlled access to sensitive health information, ensuring data integrity and traceability, and secure sharing between different healthcare institutions and organizations. This is made possible by decoupling the application and blockchain layers and by a flexible, customizable, and easily deployable infrastructure. IBEH integrates the application-oriented and embedded layer with that of a blockchain network built with the MultiChain platform, which uses smart contracts with permissions, REST APIs, and RPC calls. The main features and its associated smart contracts within the healthcare domain are discussed. Finally, the analysis of performance is provided.
A. Vizzarri, Franco Mazzenga· Applied Sciences· 0 citations
