This study examines the impact of blockchain technology on the field of accounting using the bibliometric analysis method. Analyses conducted with VOSviewer software visualize the areas of concentration and collaborations in academic studies based on the keywords "blockchain" and "accounting." The results indicate that research in this field has increased since 2017, reaching its peak in 2024. Italy, the United States, and the United Kingdom have emerged as leading countries, while RMIT University and the University of Naples Federico II have made the most significant contributions. Keyword analysis reveals that blockchain has attracted substantial interest not only in accounting but also in finance, auditing, and sustainability. While the technology offers potential in ensuring transparency, security, and accuracy, challenges such as data privacy, scalability, and regulatory shortcomings are highlighted as limiting factors to its widespread adoption. The study underscores the necessity of enhancing international collaborations and establishing regulatory frameworks to enable the effective use of blockchain in accounting.
Elçin DALKILIÇ (Thu,) studied this question.