Mapping the Blockchain Technology Integration and Research Trends in Accounting Practices: A Bibliometric Analysis
| Md Abdul Kuddus* Department of Accounting Mawlana Bhashani Science and Technology University Tangail, Bangladesh E-mail: makuddus@mbstu.ac.bd |
Rabeya Khatun Taniya Department of Accounting & Information Systems Jahangirnagar University E-mail: taniaais@juniv.edu.bd |
| Md. Motahar Hossain Department of Business Administration Khwaja Yunus Ali University Sirajganj, Bangladesh E-mail: hmmotahar2006@gmail.com |
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Received April 16, 2025
Revised June 08, 2025
September 07, 2025
September 23, 2025
Accepted October 12, 2025
Abstract
Objectives/Purpose- This research intends to methodically explore and elucidate the scholarly writings pertaining to the use of blockchain technology in the field of accounting.
Methodology/Approach- From the SCOPUS database, 426 literature documents were collected and out of which, 244 were bibliometrically evaluated and scrutinized through VOS viewer. The analysis covers the period of 2017 to 2024 and employs the metrics of keyword frequency, subject area, co-word interactions, and research output by year, and geographical areas. The United States, China, India, Ukraine, Jordan, Italy, and Malaysia emerge as the forefront countries engaging in research of this nature. Key metrics such as temporal trends in publication volume, citation counts, citation frequency, leading journals, primary authors, contributor institutions, and keyword co-occurrence networks are fundamental to the analysis.
Results/Findings- The findings reveal that 2023 is the most fruitful year in terms of research output in this field. Notably, there was a steep rise in publications starting 2017 aligned with the increasing interest globally in the use of blockchain technology in accounting.
Implications- The implications of the study point out that blockchain technology in accounting has transformative effects within the accounting industry within a professional, theoretical, and regulatory scope, and the effects of practice are far-reaching. With the integration of Blockchain, practitioners can experience immediate reporting, added transparency, and automatic audit functions. For researchers, blockchain’s presence in accounting will generate new theories, as well as in unexplored domains like taxation, sustainability, and management accounting. These implications call for the development of blockchain governance mechanisms along with coordinated reporting standards, audit frameworks that address the global and cross-border implications of blockchain.
Novelty/originality- This research delves into the principal themes of blockchain technology and its application in accounting and auditing, financial transparency, smart contract technology and triple-entry accounting.
Keywords: Accounting, blockchain, information systems, technology, VOS viewer
Paper type: Literature review
*Corresponding author