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The Impact of Blockchain Technology on Accounting: A Literature Review.

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Title: The Impact of Blockchain Technology on Accounting: A Literature Review.
Authors: Putritama, Afrida1,2 aputritama@uny.ac.id, Warsono, Sony1 swarsono@ugm.ac.id, Ali, Syaiful1 s.ali@ugm.ac.id, Handayani, Wuri1 wurihandayani@ugm.ac.id
Source: Complex Systems Informatics & Modeling Quarterly. Dec2024/Jan2025, Issue 41, p40-54. 15p.
Subjects: Evidence gaps, Financial statements, Databases, Technical literature, Auditing, Blockchains
Abstract: This study examines the transformative role of blockchain technology in accounting through a literature review of 99 articles sourced from the Scopus database. The research highlights three primary themes: blockchain's impact on accounting practices, its implications for auditing, and its influence on financial reporting. Using a structured three-step framework - data collection, analysis, and synthesis - this study identifies key trends, research gaps, and future research directions. The findings demonstrate that blockchain enhances data transparency, security, and efficiency while introducing challenges related to integration, regulatory frameworks, and adoption by accounting professionals. This literature review underscores the potential of blockchain to revolutionize accounting through innovations like triple-entry accounting while highlighting the need for standardized guidelines and deeper empirical research. The study provides insights for academics, practitioners, and policymakers seeking to navigate the integration of blockchain technology in accounting systems. [ABSTRACT FROM AUTHOR]
Copyright of Complex Systems Informatics & Modeling Quarterly is the property of RTU Publishing House and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Engineering Source
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  Data: The Impact of Blockchain Technology on Accounting: A Literature Review.
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  Data: <searchLink fieldCode="AR" term="%22Putritama%2C+Afrida%22">Putritama, Afrida</searchLink><relatesTo>1,2</relatesTo><i> aputritama@uny.ac.id</i><br /><searchLink fieldCode="AR" term="%22Warsono%2C+Sony%22">Warsono, Sony</searchLink><relatesTo>1</relatesTo><i> swarsono@ugm.ac.id</i><br /><searchLink fieldCode="AR" term="%22Ali%2C+Syaiful%22">Ali, Syaiful</searchLink><relatesTo>1</relatesTo><i> s.ali@ugm.ac.id</i><br /><searchLink fieldCode="AR" term="%22Handayani%2C+Wuri%22">Handayani, Wuri</searchLink><relatesTo>1</relatesTo><i> wurihandayani@ugm.ac.id</i>
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  Data: <searchLink fieldCode="JN" term="%22Complex+Systems+Informatics+%26+Modeling+Quarterly%22">Complex Systems Informatics & Modeling Quarterly</searchLink>. Dec2024/Jan2025, Issue 41, p40-54. 15p.
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  Data: <searchLink fieldCode="DE" term="%22Evidence+gaps%22">Evidence gaps</searchLink><br /><searchLink fieldCode="DE" term="%22Financial+statements%22">Financial statements</searchLink><br /><searchLink fieldCode="DE" term="%22Databases%22">Databases</searchLink><br /><searchLink fieldCode="DE" term="%22Technical+literature%22">Technical literature</searchLink><br /><searchLink fieldCode="DE" term="%22Auditing%22">Auditing</searchLink><br /><searchLink fieldCode="DE" term="%22Blockchains%22">Blockchains</searchLink>
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  Data: This study examines the transformative role of blockchain technology in accounting through a literature review of 99 articles sourced from the Scopus database. The research highlights three primary themes: blockchain's impact on accounting practices, its implications for auditing, and its influence on financial reporting. Using a structured three-step framework - data collection, analysis, and synthesis - this study identifies key trends, research gaps, and future research directions. The findings demonstrate that blockchain enhances data transparency, security, and efficiency while introducing challenges related to integration, regulatory frameworks, and adoption by accounting professionals. This literature review underscores the potential of blockchain to revolutionize accounting through innovations like triple-entry accounting while highlighting the need for standardized guidelines and deeper empirical research. The study provides insights for academics, practitioners, and policymakers seeking to navigate the integration of blockchain technology in accounting systems. [ABSTRACT FROM AUTHOR]
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  Data: <i>Copyright of Complex Systems Informatics & Modeling Quarterly is the property of RTU Publishing House and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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        Value: 10.7250/csimq.2024-41.03
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      – Code: eng
        Text: English
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      – SubjectFull: Financial statements
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      – SubjectFull: Databases
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      – SubjectFull: Auditing
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      – SubjectFull: Blockchains
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      – TitleFull: The Impact of Blockchain Technology on Accounting: A Literature Review.
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            – D: 01
              M: 12
              Text: Dec2024/Jan2025
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              Y: 2024
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