Cryptocurrencies’ Impact on Accounting: Bibliometric Review

Georgiana-Iulia Lazea (), Ovidiu-Constantin Bunget and Cristian Lungu ()
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Georgiana-Iulia Lazea: Doctoral School of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania
Ovidiu-Constantin Bunget: Department of Accounting and Audit, Faculty of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania
Cristian Lungu: Department of Accounting and Audit, Faculty of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania

Risks, 2024, vol. 12, issue 6, 1-39

Abstract: This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting, ensure accuracy and reliability for auditing, and adhere to tax compliance. The design involves the selection of data from Web of Science Core Collection (WoS) and Scopus, published between 2007 and 2023. The technique helps identify influential publications, collaboration networks, thematic clusters, and trends in research on CA using tools VOSviewer, Biblioshiny, and MS Excel. The originality of the study lies in its dual role as a support for accounting professionals and academics to develop innovative solutions for the challenges posed by crypto technology across core accounting areas: financial and managerial accounting, taxation, and auditing. The findings offer insights into the themes mentioned, and even if the collaboration between the authors is not very developed, the innovation and public recognition of the subject could raise researchers’ interest. The limitation of the dataset is that it does not cover all relevant publications in a different period from the one in which the data were retrieved, 9–11 May 2024. This review might need periodic updates because the CA landscape is constantly changing.

Keywords: cryptocurrency; financial accounting; managerial accounting; taxation; auditing; bibliometric analysis; visualization; VOSviewer; Biblioshiny (search for similar items in EconPapers)
JEL-codes: C G0 G1 G2 G3 K2 M2 M4 (search for similar items in EconPapers)
Date: 2024
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