Exploring the Core Themes and Future Directions in Accounting Research on Blockchain Technology during the period 2017-2023

Résumé

This study aimed to assess the landscape of accounting research on blockchain technology by employing a hybrid approach that combines content analysis of ten literature reviews directly related to the subject and bibliometric analysis of 469 international publications listed in the Scopus database, published between 2017 and 2023.

The study concluded that the core research themes revolve around bookkeeping nature and procedures, Accountants and auditors Tasks and competencies, technical challenges, and legislative issues. Future research is expected to focus on topics such as the triple-entry system, education, accounting education methodologies, technology acceptance models, stakeholders, and intellectual property. The dominance of descriptive and exploratory studies over experimental research was also noted, a factor that should be considered in future studies.