Blockchain technology has attracted considerable attention in the field of accounting for its potential to improve transparency, enhance data security, and streamline financial processes. This study aims to map the evolution of academic research on blockchain in accounting between 2020 and 2024, identify major contributors and influential themes, and uncover emerging gaps and opportunities for future exploration. Using data retrieved from the Scopus database, 871 publications were identified, with 331 articles selected for detailed analysis based on relevance. The results show a notable rise in the number of publications over the observed period, reflecting increased scholarly engagement. However, a decline in the average number of citations per year indicates that many newer studies have yet to gain widespread academic recognition. The analysis also reveals dominant research themes, including smart contracts, blockchain-based auditing, and distributed ledger technologies. These topics suggest a stronger focus on auditing applications than on financial reporting. Furthermore, limited collaboration between institutions from developing regions and the underrepresentation of blockchain’s integration with artificial intelligence (AI) highlight important research gaps. These findings carry meaningful implications for future research, suggesting the need for more interdisciplinary approaches and expanded global cooperation. This study offers valuable guidance for academics, professionals, and policymakers aiming to adapt accounting practices to meet the demands of an increasingly digital economy.
Al-Lust et al. (Tue,) studied this question.
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