The role of big data and blockchain in digital accounting: A bibliometric analysis

Nguyen Thi Truc Anh, Ngo Quang Huy and Le Thanh Hoa ()
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Nguyen Thi Truc Anh: Saigon University, Ho Chi Minh City, Viet Nam
Ngo Quang Huy: Saigon University, Ho Chi Minh City, Viet Nam
Le Thanh Hoa: Ton Duc Thang University, Ho Chi Minh City, Viet Nam

HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, 2026, vol. 16, issue 3, 87-101

Abstract: This study examines the evolving landscape of digital accounting through a comprehensive bibliometric analysis of 422 publications focusing on emerging technologies in accounting. Our analysis reveals three distinct yet interconnected research clusters: blockchain applications, big data analytics, and traditional accounting frameworks adapting to digital transformation. Publication trends indicate significant growth from 2019 onwards, with an acceleration from 2024, suggesting an increasing academic interest in this field. Citation analysis identifies influential contributions centered on the blockchain’s role in enhancing transparency, the impact of big data on decision-making processes, and the adaptation of traditional accounting paradigms to technological innovation. Geographically, the USA, England, and Italy emerge as leading contributors, with strong collaborative networks forming across Western and emerging economies. This study contributes to accounting literature by mapping the intellectual structure of digital accounting research, identifying influential works and emerging trends, and highlighting opportunities for future investigation into how emerging technologies continue to reshape accounting practices, principles, and professional roles.

Keywords: bibliometric analysis; big data; blockchain; digital accounting (search for similar items in EconPapers)
JEL-codes: C89 M41 O33 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:bjw:econen:v:16:y:2026:i:3:p:87-101

DOI: 10.46223/HCMCOUJS.econ.en.16.3.4277.2026

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