The Innovation Generated by Blockchain in Accounting Systems: A Bibliometric Study

This study aims to identify new scientific trends related to the impact of Blockchain technology in the field of accounting by providing an innovative system that can transform the way financial and business records are maintained in the Scopus database. To conduct this research, we propose a descriptive and quantitative methodology based on bibliometric tools that effectively measure the scientific production of the variables related to accounting and Blockchain within the Scopus database. This process necessitates the formulation of a search equation covering the essential elements of the study. This research found a total of 777 documents published between 2019 and 2023. In summary, the findings conclude that in the exercise of scientific observation, Blockchain technology is revolutionizing accounting by offering a more secure, efficient, and transparent method of managing financial data. Its impact on the accounting industry continues to expand, providing opportunities to enhance accuracy, reliability, and efficiency in financial record management.