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

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

Öz

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.

Anahtar Kelimeler

• Blokzincir
• Muhasebe
• Meslek
• Eğitim.

Kaynakça

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