Accounting for Crypto Assets (Blockchain): A Bibliometric Analysis Based on the Web of Science and Scopus Databases

Abstract

This study addresses the accounting of crypto assets and the integration of blockchain technology into financial systems. It aims to reveal scientific trends, thematic trends, and developmental dynamics in these areas, particularly in the context of the rapid transformation of the digital financial ecosystem. Accordingly, it aims to provide a holistic framework that will guide both theoretical discussions and practice. Highlighting the increasing strategic importance of these topics in today’s rapidly evolving digital financial ecosystem, the study systematically explores conceptual and thematic trends, as well as developmental dynamics in the literature, using bibliometric analysis and scientific network mapping techniques. The findings reveal that blockchain technology has the potential to exert a highly transformative impact on financial reporting processes, auditing practices, and accounting information systems. Furthermore, the findings demonstrate that, for businesses to properly account for crypto assets, regulatory uncertainties must be addressed, inconsistencies with international standards mitigated, valuation and classification criteria clarified, and institutional adaptation processes strengthened. In this regard, the study emphasizes the critical importance of redefining the theoretical and practical framework for accounting for crypto assets in today's rapidly developing digital financial ecosystem, and provides a guiding perspective for both subsequent academic research and regulatory policymakers based on its comprehensive analytical findings.

Keywords

• Blockchain
• Cryptocurrency
• Bitcoin
• Smart Contracts
• Crypto Asset System

Kripto Varliklarin Muhasebeleştirilmesi: Web of Sciences ve Scopus Veritabanlarinda (Blokzincir) Kripto Varliklarin Muhasebeleştirilmesi Konusu Üzerine Bibliometrik Analiz

Öz

Bu araştırma, kripto varlıkların muhasebeleştirilmesi ile blok zincir teknolojisinin finansal sistemlere entegrasyonu konularını ele alarak, dijital finansal ekosistemin hızla dönüşmesi karşısında bu alanlardaki bilimsel eğilimleri, tematik yönelimleri ve gelişim dinamiklerini ortaya koymayı ve böylece hem kuramsal tartışmalara hem de uygulamaya yön verecek bütüncül bir çerçeve sunmayı amaçlamaktadır. Özellikle dijital finansal ekosistemin hızla geliştiği günümüzde bu konuların artan stratejik önemine dikkat çeken araştırmada, bibliyometrik analiz yöntemi ve ilgili bilimsel ağ haritalama teknikleri kullanılarak literatürdeki kavramsal eğilimler, tematik yönelimler ve gelişim dinamikleri sistematik biçimde ortaya konulmuştur. Bulgular, blok zincir teknolojisinin finansal raporlama süreçleri, denetim uygulamaları ve muhasebe bilgi sistemleri üzerinde yüksek düzeyde dönüştürücü bir etki potansiyeline sahip olduğunu ortaya koyarken, kripto varlıkların işletmeler tarafından sağlıklı biçimde muhasebeleştirilebilmesi için düzenleyici belirsizliklerin giderilmesi, uluslararası standartlardaki uyumsuzlukların azaltılması, değerleme ve sınıflandırma ölçütlerinin netleştirilmesi ve kurumsal adaptasyon süreçlerinin güçlendirilmesi gerektiğini göstermektedir. Bu doğrultuda çalışma, dijital finansal ekosistemin hızla geliştiği günümüzde kripto varlıkların muhasebeleştirilmesine yönelik teorik ve uygulamalı çerçevenin yeniden tanımlanmasının kritik önem taşıdığını vurgulamakta ve elde edilen kapsamlı analiz bulgularıyla hem sonraki akademik araştırmalar hem de düzenleyici politika yapıcılar için yol gösterici bir perspektif sunmaktadır.

Anahtar Kelimeler

• Blokzincir
• Kripto Para
• Bitcoin
• Akıllı Sözleşmeler
• Kripto Varlık Sistemi

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