Abstract
PurposeThis study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.Design/methodology/approachThe data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords “blockchain” and “accounting” or “auditing” or “accountability.” Of the 514 initial sources, 93 peer-reviewed papers, book chapters and conference proceedings in the areas of business, management and accounting were finally selected. Nonscientific sources such as nonpeer-reviewed books and white papers were excluded.FindingsThis 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. Among the most interesting insights, the 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.Originality/valueThis study highlights the current state of the field, combining methodological approaches and providing valuable future research insights. Additionally, it is also a starting point for professionals to fully understand blockchain's characteristics and potential with a constructive and systemic approach.
Highlights
Blockchain is one of the most disruptive digital technologies (Carson et al, 2018; Ruzza et al, 2020), and interest in its applicability and effects has grown both from practitioners and academics
Guthrie et al.’s (2019) commentary reflections cite Roos’s (2015, p. 49) opinion that, in the 10–15 years, we will see changes driven by technology, creating opportunities and threats that will require new and curious approaches from researchers. Starting from these premises, this study aims to offer a bibliometric and open coding analysis of articles published in accounting, auditing and accountability to understand the state of the art, new research trends, future avenues and critique the research dialogue around these issues
Whereas some scholars investigate the effects in the accounting and auditing profession (Demirkan et al, 2020; Kokina et al, 2017; Marrone and Hazelton, 2019; O’Leary, 2017), others focus on models, architectures, security and real-time discussion for transaction information in a blockchain consortium (Dai and Vasarhelyi, 2017; Lemieux et al, 2020; Rooney et al, 2017)
Summary
Blockchain is one of the most disruptive digital technologies (Carson et al, 2018; Ruzza et al, 2020), and interest in its applicability and effects has grown both from practitioners and academics. There is increasing interest in studying company results and experiences following the introduction of blockchain-related technologies (Casino et al, 2019; Dal Mas et al, 2020b; Marrone and Hazelton, 2019; Schmitz and Leoni, 2019). Whereas some scholars investigate the effects in the accounting and auditing profession (Demirkan et al, 2020; Kokina et al, 2017; Marrone and Hazelton, 2019; O’Leary, 2017), others focus on models, architectures, security and real-time discussion for transaction information in a blockchain consortium (Dai and Vasarhelyi, 2017; Lemieux et al, 2020; Rooney et al, 2017). Guthrie et al (2019) state that many challenges lie ahead, especially in technology In this sense, Arnaboldi et al.’s (2017) study notes that the technology revolution will change organizations, individuals and accounting through increased automation
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