ACCOUNTING PROFESSION AND ACCOUNTING EDUCATION RESPONSE IN THE ERA OFBLOCKCHAIN DEVELOPMENT: BIBLIOMETRIC AND LITERATURE REVIEW

Year 2025, Volume: 18 Issue: 3, 938 - 955, 01.07.2025

İbrahim Erem Şahin , Dedi Kurniawan

https://doi.org/10.25287/ohuiibf.1706846

Abstract

Over the past decade, blockchain development has infiltrated the accounting industry's business procedures. This circumstance undoubtedly affects the accounting profession. Accountants must integrate blockchain to enhance the quality of accounting information and financial reporting through necessary changes. Enhanced competencies are essential for accountants to execute blockchain implementations effectively. Universities, as institutions that produce numerous accounting graduates, must take action. Universities can respond by incorporating blockchain content into the accounting curriculum. This study aimed to meticulously investigate the adoption of blockchain and its correlation with the accounting profession and accounting education. This study employs bibliometric analysis to examine 1,713 terms associated with blockchain and the accounting profession throughout the Ebsco, ProQuest, and ScienceDirect databases. An extensive analysis of 30 articles related to blockchain and the accounting profession over the past decade was conducted. This study identified a strong correlation between the accounting profession and accounting education in the implementation of blockchain technology. The results of this study can be utilized by stakeholders, including corporations, accounting professional associations, and academic institutions.

Keywords

Blockchain , Accounting , Profession , Education

BLOKZİNCİR GELİŞİMİ ÇAĞINDA MUHASEBE MESLEĞİ VE MUHASEBE EĞİTİMİNİN TEPKİSİ: BİBLİYOMETRİK VE LİTERATÜR TARAMASI

Abstract

Geçtiğimiz on yılda, blockchain gelişimi muhasebe iş prosedürleri alanına sızmıştır. Bu durum kuşkusuz muhasebe mesleğini de etkilemektedir. Muhasebeciler, gerekli değişiklikler yoluyla muhasebe bilgilerinin ve finansal raporlamanın kalitesini artırmak için blok zincirini entegre etmelidir. Bir muhasebecinin blok zinciri uygulamasını yürütebilmesi için gelişmiş yetkinlikler gereklidir. Çok sayıda muhasebe mezunu veren kurumlar olarak üniversiteler harekete geçmelidir. Üniversiteler, blok zinciri içeriğini muhasebe müfredatına dahil ederek yanıt verebilirler. Bu çalışma, blok zincirinin benimsenmesini ve bunun muhasebe mesleği ve muhasebe eğitimi ile ilişkisini titizlikle araştırmayı amaçlamıştır. Bu çalışmada, Ebsco, ProQuest ve ScienceDirect veri tabanlarında blok zinciri ve muhasebe mesleği ile ilişkili 1.713 terimi incelemek için bibliyometrik analiz kullanılmıştır. Son on yılda blok zinciri ve muhasebe mesleği ile ilgili 30 makalenin kapsamlı bir analizi yapılmıştır. Bu çalışma, blockchain teknolojisinin uygulanmasında muhasebe mesleği ile muhasebe eğitimi arasında güçlü bir ilişki olduğunu ortaya koymuştur. Bu çalışmanın sonuçları, şirketler, muhasebe meslek birlikleri ve akademik kurumlar dahil olmak üzere paydaşlar tarafından kullanılabilir.

Keywords

Blokzincir , Muhasebe , Meslek , Eğitim.

References

• Abdennadher, S., Grassa, R., Abdulla, H., & Alfalasi, A. (2022). The effects of blockchain technology on the accounting and assurance profession in the UAE: an exploratory study. Journal of Financial Reporting and Accounting.
• Akter, M., & Kummer, T.-F. (2024). Looking beyond the hype: The challenges of blockchain adoption in accounting. International Journal of Accounting.
• Alkhwaldi, A. F., Alidarous, M. M., & Alharasis, E. E. (2024). Antecedents and outcomes of innovative blockchain usage in accounting and auditing profession: an extended UTAUT model. Journal of Organizational Change Management.
• Atanasovski, A., Trpeska, M., & Lazarevska, Z. B. (2020). The Blockchain Technology and its Limitations for True Disruptiveness of Accounting and Assurance. Journal of Applied Economic Sciences.
• Dashkevich, N., Counsell, S., & Destefanis, G. (2024). Blockchain Financial Statements: Innovating Financial Reporting, Accounting, and Liquidity Management. Future Internet.
• Dragoș, Ț. C., Gabriela, T. A., Daniela, Ș., & Costin, B. V. (2024). "The Future of The Accounting Profession Under the Pressure of New Industry 4.0 Technologies: Cloud, AI, Big Data and Blockchain. Constantin Brancusi.
• Fortin, M., & Pimentel, E. (2024). Bitcoin: An accounting regime. Critical Perspectives on Accounting.
• Gilmour, P., Pandey, D., & Goldbarsht, D. (2025). Registers of beneficial owners based on blockchain technology: Implications for the accounting profession. Technological Forecasting & Social Change.
• Grosu, V., Botez, D., Melega, A., Kicsi, R., Mihaila, S., & Geanina Macovei, A. (2022). Bibliometric Analysis of The Transformative Synergies Between Blockchain and Accounting in The Uprooting of Economic Criminality. Entrepreneurship And Sustainability Issues.
• Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial. International Journal of Accounting Information Systems.
• Juma’h, A. H., & Li, Y. (2023). The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain. International Journal of Accounting Information Systems.
• Karajovic, M., Kim, H. M., & Laskowski, M. (2019). Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry. Australian Accounting Review.
• Liu, C., Muravskyi, V., & Wei, W. (2024). Evolution of blockchain accounting literature from the perspective of CiteSpace (2013–2023). Heliyon.
• Liu, M., Wu, K., & Xu, J. J. (2019). How Will Blockchain Technology Impact Auditing and Accounting: Permissionless. Current Issues in Auditing.
• McCallig, J., Robb, A., & Rohde, F. (2019). Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain. International Journal of Accounting Information.
• Meth, M. (2019). Blockchain in Libraries. United State of America: American Library Association.
• Novak, A., Barišić, I., & Žager, K. (2022). Implications of Blockchain Application to Accounting Education and Accounting Practice. European Conference on Innovation and Entrepreneurship.
• Patel, R., Migliavacca, M., & Oriani, M. E. (2022). Blockchain in banking and finance: A bibliometric review. Research in International Business and Finance.
• Petrović, T. M., Tanasić, L. Ž., & Radovanović, L. (2022). Implications of The Application of Blockchain Technology in Accounting and Public Finance. International Scientific Symposium.
• Pimentel, E., & Boulianne, E. (2020). Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities. Accounting Perspectives.
• Qasim, A., & Kharbat, F. F. (2020). Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum. Journal Of Emerging Technologies In Accounting.
• Rezaee, Z., & Wang, J. (2018). Toward Integration of Blockchain, Cryptocurrencies into Forensic Accounting Education. Journal of Forensic Accounting Research.
• Schmitz, J., & Leoni, G. (2024). Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. Australian Accounting Review.
• Sethibe, T., & Malinga, S. (2021). Blockchain Technology Innovation: An Investigation of the Accounting and Auditing Use-Cases. European Conference on Innovation & Entrepreneurship.
• Sheldon, M. D. (2018). Using Blockchain to Aggregate and Share Misconduct Issues across the Accounting Profession. Current Issues in Auditing.
• Smith, S. S. (2018). Blockchain Augmented Audit – Benefits and Challenges for Accounting Professionals. The Journal of Theoretical Accounting Research.
• Spano, R., Massaro, M., Ferri, L., Dumay, J., & Schmitz, J. (2022). Blockchain in accounting, accountability and assurance: an overview. Accounting, Auditing & Accountability Journal.
• Stern, M., & Reinstein, A. (2021). A blockchain course for accounting and other business students. Journal of Accounting Education.
• Stratopoulos, T. C. (2020). Teaching Blockchain to Accounting Students. Journal Of Emerging Technologies In Accounting.
• Suta, A., & T´oth, A. (2023). Systematic review on blockchain research for sustainability accounting applying methodology coding and text mining. Cleaner Engineering and Technology.
• Tan, B. S., & Low, K. Y. (2019). Blockchain as the Database Engine in the Accounting System. Australian Accounting Review.
• Vincent, N. E., Skjellum, A., & Medury, S. (2020). Blockchain architecture: A design that helps CPA firms leverage the technology. International Journal of Accounting Information Systems.
• Zhang, Y., Ardakani, S. P., & Han, W. (2021). Smart ledger: The blockchain-based accounting information recording protocol. Journal of Corporate Accounting & Finance.