Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis

What is it about?

This study reveals a promising and multidisciplinary field of research dominated by scholars and less by practitioners. Qualitative research, especially discourse analysis, is the most used method among authors. This study gives some useful insights about blockchain's definition and characteristics, business models, processes involved, connection with other technologies, and relationships with accounting theories. Amongst the most interesting, our results confirm that technology as an external force can create an intersection among several research areas: accounting, auditing, accountability, business, management, computer science, and engineering fields. Finally, in terms of research themes, although blockchain has a clear effect on auditing accounting, the links with the area of accountability are less clear and validated.

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