Content Analysis of Accounting Research in the Light of Emerging Blockchain Technology

Considering the importance and Disruptive role of blockchain in the future of accounting, this study examines the role of blockchain technology in accounting research using content analysis method to examine and identify current trends in accounting articles, and Provide insights into the future of accounting and auditing research and emerging topics.

This study analyzes different dimensions of published research by reviewing 125 articles from 48 top accounting journals indexed in ABS, ABDC and SJR ranking lists in the period 2008 to 2021.

An analysis of published articles indicates the impact and blockchain entry into the areas of auditing, accounting, cryptography, financial reporting, taxation, stock market, smart contracts, and corporate governance. Besides, the importance of the impact of this technology on the future of accounting research and education of accounting students has been emphasized.

The results of this study indicate the infancy of this field of accounting research and the growing trend of publishing accounting articles on the subject of blockchain in recent years, especially in the field of auditing. The results of this study also indicate the provision of appropriate research opportunities in various fields of accounting knowledge with a focus on blockchain.

Contribution:

 The findings of this study can help researchers to understand the applications of blockchain in accounting and auditing and identify important research areas for the development of future research paths.