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Introduction: Analytics in Accounting and Auditing Read chapter Read first chapter

2023 | OriginalPaper | Chapter

23. How Blockchain Is Transforming Accounting, Auditing and Finance: A Systematic Review

Authors : Manpreet Singh, Mahesh Joshi, Sharad Sharma, Tarek Rana

Published in: Handbook of Big Data and Analytics in Accounting and Auditing

Publisher: Springer Nature Singapore

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Abstract

Blockchain technology (BT) has been receiving increasing attention from the academics and practitioners, in terms of its emergence, evolution, transformation, potential disruptions, technical aspects, and implications on accounting, auditing and finance practices. Through a review of the 51 papers published from 2015 to 2021 in Scopus indexed academic journals in accounting and auditing. Based on the analysis of the selected papers, this chapter charts the current knowledge on BT, examines key themes identified from the literature, and recommends opportunities for future research. The chapter finds that the innovation and ensuing disruption of BT is still in an emerging phase, particularly the scope and influence in the accounting, auditing, and finance practice and research. The findings of this chapter can be used by the key stakeholders involved in professional practice in the accounting and auditing domain. The chapter offers avenues for future research seeking to develop theory and align theory-practice.

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Metadata
Title
How Blockchain Is Transforming Accounting, Auditing and Finance: A Systematic Review
Authors
Manpreet Singh
Mahesh Joshi
Sharad Sharma
Tarek Rana
Copyright Year
2023
Publisher
Springer Nature Singapore
Book
Handbook of Big Data and Analytics in Accounting and Auditing

Print ISBN: 978-981-19-4459-8

Electronic ISBN: 978-981-19-4460-4

Copyright Year: 2023

DOI
https://doi.org/10.1007/978-981-19-4460-4_23