This paper focuses on the relationship between accounting and blockchain. Blockchain accounting uses the decentralized, transparent, and secure characteristics of blockchain technology that leads to a change in financial administration and auditing. These techniques, however, are not completely immune to mistakes, fraud, or inefficiency. Blockchain accounting solves these issues by using a distributed ledger system that records every transaction in an unchangeable and tamper-proof way. This guarantees that financial data is reliable, consistent, and simple for all authorized parties to verify in real-time. Blockchain accounting lowers expenses, expedites procedures, and improves the overall accuracy of financial reporting by doing away with the need for middlemen. Blockchain is set to become more widely used in accounting procedures as companies and authorities begin to see its potential. This paper evaluated Blockchain in Accounting research streams using the SLR method. An SLR enables the study of the scientific corpus of a research field, including the scientific rigor, reliability, and replicability of operations carried out by researchers. As suggested by many scholars, the methodology allows qualitative and quantitative variables to highlight the best authors, journals, and keywords and combine a systematic literature review and bibliometric analysis. The data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords “blockchain” and “accounting”. Of the 133 initial sources, 120 articles and 13 Review proceedings in the areas of “business, management and accounting”, and “Econometrics, Economics, and finance” were finally selected. Other Nonscientific sources or sources with less scientific importance like non-peer-reviewed books and white papers were excluded.
Blockchain in accounting: A Literature Review
ZOHRABI, ALIAKBAR
2023/2024
Abstract
This paper focuses on the relationship between accounting and blockchain. Blockchain accounting uses the decentralized, transparent, and secure characteristics of blockchain technology that leads to a change in financial administration and auditing. These techniques, however, are not completely immune to mistakes, fraud, or inefficiency. Blockchain accounting solves these issues by using a distributed ledger system that records every transaction in an unchangeable and tamper-proof way. This guarantees that financial data is reliable, consistent, and simple for all authorized parties to verify in real-time. Blockchain accounting lowers expenses, expedites procedures, and improves the overall accuracy of financial reporting by doing away with the need for middlemen. Blockchain is set to become more widely used in accounting procedures as companies and authorities begin to see its potential. This paper evaluated Blockchain in Accounting research streams using the SLR method. An SLR enables the study of the scientific corpus of a research field, including the scientific rigor, reliability, and replicability of operations carried out by researchers. As suggested by many scholars, the methodology allows qualitative and quantitative variables to highlight the best authors, journals, and keywords and combine a systematic literature review and bibliometric analysis. The data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords “blockchain” and “accounting”. Of the 133 initial sources, 120 articles and 13 Review proceedings in the areas of “business, management and accounting”, and “Econometrics, Economics, and finance” were finally selected. Other Nonscientific sources or sources with less scientific importance like non-peer-reviewed books and white papers were excluded.File | Dimensione | Formato | |
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https://hdl.handle.net/20.500.14240/161035