Exploring blockchain in the accounting domain: a bibliometric analysis

【Author】 Lardo, Alessandra; Corsi, Katia; Varma, Ashish; Mancini, Daniela

【Source】ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL

【影响因子】4.893

【Abstract】Purpose Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research. Design/methodology/approach This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis. Findings Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain. Research limitations/implications The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners. Originality/value This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers.

【Keywords】Blockchain technology; Accounting domain; Auditing and control processes; Bibliometric analysis; ADOB framework

【发表时间】

【收录时间】2022-03-11

【文献类型】期刊

【主题类别】

区块链应用-金融领域-