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A systematic literature review of blockchain technology and accounting issues: Is it a hype or hope?

Aisa Tri Agustini & Jogiyanto Hartono Mustakini

South African Journal of Accounting Research2024https://doi.org/10.1080/10291954.2024.2371616article
AJG 1ABDC C
Weight
0.62

What the paper says

PurposeThis research aims to review the integration of blockchain in accounting issues by identifying patterns and areas of research and outlining a roadmap for future investigations.MotivationAlthough anecdotal evidence indicates a rising investment in blockchain technology, there is currently a lack of systematic literature reviews assessing its implications in accounting issues. While blockchain holds significant potential, the challenges and opportunities associated with its integration into financial reporting warrant further investigation.Design/Methodology/ApproachFrom 2017 to 2023, a systematic literature review in the accounting, business, and management journals from the Scopus Database identified 77 articles on blockchain and accounting.Main findingsIncreasing the quality of information using blockchain positively impacts governance, accountability, supply chain, innovation, shareholder value, and sustainability reporting. However, stakeholders' high expectations of these benefits, coupled with a minimal understanding of blockchain and the need for accounting regulations or standards governing blockchain adoption, may reduce the reliability and relevance of information derived from blockchain adoption, potentially leading to opportunistic behaviour.Practical implicationsOrganizations must manage risks amidst high expectations(hype) surrounding the adoption of this technology. Further research into earnings management – whether opportunistic or beneficial – and its impact on non-profits and SMEs could yield valuable insights.Novelty/ContributionProvides a comprehensive overview of current accounting research on blockchain technology through a hybrid approach.

6 citations

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https://doi.org/https://doi.org/10.1080/10291954.2024.2371616

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@article{aisa2024,
  title        = {{A systematic literature review of blockchain technology and accounting issues: Is it a hype or hope?}},
  author       = {Aisa Tri Agustini & Jogiyanto Hartono Mustakini},
  journal      = {South African Journal of Accounting Research},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.1080/10291954.2024.2371616},
}

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A systematic literature review of blockchain technology and accounting issues: Is it a hype or hope?

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Evidence weight

0.62

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.74 × 0.4 = 0.30
M · momentum0.65 × 0.15 = 0.10
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.