Blockchain Technology in Accounting and Auditing: A Systematic Literature Review and Bibliometric Analysis
TL;DR
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 regulatory and governance implications.
Abstract
Blockchain technology has emerged as a transformative innovation in accounting and auditing, promising enhanced transparency, immutability, and decentralized verification of financial transactions. This study conducts a systematic literature review and bibliometric analysis of 258 articles published in Scopus-indexed journals from 2015 to 2024 to map the intellectual structure, research trends, and future directions in this domain. Using the PRISMA 2020 guidelines and PICOS framework, we identify four major research clusters: (1) blockchain-based accounting systems, (2) audit transformation through distributed ledger technology, (3) fraud detection and prevention mechanisms, and (4) regulatory and governance implications. Bibliometric analysis reveals a significant growth in publications since 2019, with Accounting, Auditing and Accountability Journal and International Journal of Digital Accounting Research leading the field. The knowledge graph construction identifies key intellectual themes including triple-entry accounting, smart contracts, and decentralized finance (DeFi).