How Blockchain Is Transforming Accounting, Auditing and Finance: A Systematic Review

Manpreet Singh, Mahesh Joshi (), Sharad Sharma () and Tarek Rana ()
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Manpreet Singh: RMIT University
Mahesh Joshi: RMIT University
Sharad Sharma: RMIT University
Tarek Rana: RMIT University

Chapter Chapter 23 in Handbook of Big Data and Analytics in Accounting and Auditing, 2023, pp 535-560 from Springer

Abstract: Abstract Blockchain technology (BT) has been receiving increasing attention from the academics and practitioners, in terms of its emergence, evolution, transformation, potential disruptions, technical aspects, and implications on accounting, auditing and finance practices. Through a review of the 51 papers published from 2015 to 2021 in Scopus indexed academic journals in accounting and auditing. Based on the analysis of the selected papers, this chapter charts the current knowledge on BT, examines key themes identified from the literature, and recommends opportunities for future research. The chapter finds that the innovation and ensuing disruption of BT is still in an emerging phase, particularly the scope and influence in the accounting, auditing, and finance practice and research. The findings of this chapter can be used by the key stakeholders involved in professional practice in the accounting and auditing domain. The chapter offers avenues for future research seeking to develop theory and align theory-practice.

Keywords: Blockchain; Emerging technology; Accounting; Auditing; Finance; Literature review (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-19-4460-4_23

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DOI: 10.1007/978-981-19-4460-4_23

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