Exploring the Core Themes and Future Directions in Accounting Research on Blockchain Technology during the Period 2017-2023
| المصدر: | مجلة البحوث في العلوم المالية والمحاسبية |
|---|---|
| الناشر: | جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Basta, Saber (Author) |
| مؤلفين آخرين: | Djeffal, Khalid (Co-Author) |
| المجلد/العدد: | مج9, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | ديسمبر |
| الصفحات: | 502 - 525 |
| DOI: |
10.37169/1992-009-002-025 |
| ISSN: |
2543-3725 |
| رقم MD: | 1539599 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Blockchain | Accounting Ecosystem | Accounting Research | Content Analysis | Bibliometric Analysis
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
This study aimed to assess the landscape of accounting research on blockchain technology by employing a hybrid approach that combines content analysis of ten literature reviews directly related to the subject and bibliometric analysis of 469 international publications listed in the Scopus database, published between 2017 and 2023. The study concluded that the core research themes revolve around bookkeeping nature and procedures, Accountants and auditors Tasks and competencies, technical challenges, and legislative issues. Future research is expected to focus on topics such as the triple-entry system, education, accounting education methodologies, technology acceptance models, stakeholders, and intellectual property. The dominance of descriptive and exploratory studies over experimental research was also noted, a factor that should be considered in future studies. |
|---|---|
| ISSN: |
2543-3725 |
عناصر مشابهة
-
Accounting in the Era of Blockchain Technology: What Prospects?
بواسطة: Khelfaoui, Mounia منشور: (2022) -
XBRL Research in Financial Reporting: Exploring Trends, Impacts and Future Directions
بواسطة: Basta, Saber منشور: (2024) -
AI & Blockchain Integration in Digital Audits
بواسطة: Khaldi, Adel منشور: (2024) -
Testing the Impact of Blockchain Technology on the Internal Control Quality in Non-Financial Companies Listed on the Egyptian Stock Exchange
بواسطة: Gad, Walaa Nasr-El-Dein منشور: (2024) -
Impact of Implementing Blockchain Technology on Mitigating Fraud Risks in Commercial Accounting Operations in Iraq: A Field Study on a Sample of Companies Listed on the Iraq Stock Exchange
بواسطة: Jindeel, Muayad Ajab منشور: (2024)
