This study conducts a bibliometric analysis to scrutinize the burgeoning field of Blockchain Accounting, covering the publication period from 2017 to 2023. Utilizing well-established academic databases Scopus, and the software VOSviewer, the paper aims to capture an expansive view of the scholarly landscape. Metrics such as publication volume, citation counts, author contributions, and geographical distribution are employed to offer a multi-faceted understanding of the field. Preliminary findings indicate a significant rise in the volume of publications related to blockchain accounting, highlighting its increasing prominence both in academic discourse and practical applications. Research contributions are largely originating from North America, although an upsurge in Asian publications, specially from China is noted. Notable authors and pivotal works are identified, illuminating central themes like artificial intelligence, big data, cloud computing, distributed ledger technology, smart contracts, accounting profession, financial accounting, cyber security, information quality dimension and auditing. This bibliometrics analysis provides critical insights into the current state and potential future directions of blockchain accounting. It serves as a valuable resource for academics, practitioners, and policymakers interested in understanding the impact, challenges, and opportunities presented by the integration of blockchain technology in accounting practices.

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Shifting from Traditional Practices to Futuristic Adoption: Blockchain Accounting

  • Kaneez Fatima Sadriwala

摘要

This study conducts a bibliometric analysis to scrutinize the burgeoning field of Blockchain Accounting, covering the publication period from 2017 to 2023. Utilizing well-established academic databases Scopus, and the software VOSviewer, the paper aims to capture an expansive view of the scholarly landscape. Metrics such as publication volume, citation counts, author contributions, and geographical distribution are employed to offer a multi-faceted understanding of the field. Preliminary findings indicate a significant rise in the volume of publications related to blockchain accounting, highlighting its increasing prominence both in academic discourse and practical applications. Research contributions are largely originating from North America, although an upsurge in Asian publications, specially from China is noted. Notable authors and pivotal works are identified, illuminating central themes like artificial intelligence, big data, cloud computing, distributed ledger technology, smart contracts, accounting profession, financial accounting, cyber security, information quality dimension and auditing. This bibliometrics analysis provides critical insights into the current state and potential future directions of blockchain accounting. It serves as a valuable resource for academics, practitioners, and policymakers interested in understanding the impact, challenges, and opportunities presented by the integration of blockchain technology in accounting practices.