Jul 2026· Revista de Contabilidad - Spanish Accounting Review· pp. 1-22· 1 citation· 44 references
Abstract
This study analyses the intersection between blockchain technology, accounting and sustainability, examining how blockchain is transforming accounting practices toward greater transparency, traceability and alignment with sustainability goals. It also identifies the main intellectual, geographical and thematic structures of this emerging field, with particular attention to triple-entry accounting, environmental, social and governance (ESG) reporting, supply chain traceability and regulatory challenges.
The study conducts a bibliometric analysis of 57 articles indexed in Web of Science and Scopus from 2016 to 2024. Using VOSviewer software, it identifies the most influential authors, countries, publishers and thematic clusters, providing a systematic overview of scientific production, knowledge structures and emerging research trends in blockchain, accounting and sustainability.
The results show a strong increase in scientific production, confirming the growing relevance of blockchain in accounting and sustainability research. The findings highlight its application in supply chain traceability, ESG reporting, accounting automation and triple-entry accounting. Five thematic clusters are identified, suggesting future research lines on technology adoption in education, sustainable supply chains, artificial intelligence, smart contract regulation and institutional governance.
This study offers an integrated bibliometric view of the evolution of blockchain and accounting research toward interdisciplinary and sustainability-oriented approaches. Its originality lies in identifying research gaps and emerging trends while proposing a framework to understand accounting digital transformation. It provides guidance for future research and professional practice, supporting more digital, transparent and sustainable accounting systems.
It is concluded that blockchain redefines, rather than eliminates, the role of accountants and auditors, and that its consolidation will depend on regulatory progress, curricular updates, and further empirical evidence on its real-world implementation across diverse institutional contexts.
Sandra Patricia Toala Bozada, Maryury Elizabeth Morejón Santistevan, Laura Beatriz Farfán Menéndez et al.· Reincisol.· 0 citations
Sustainability attributes are often credence features, creating information frictions that can erode consumer confidence in sustainable products. Blockchain has been proposed as a credibility and coordination infrastructure that enhances transparency and traceability across supply chains, yet research at the blockchain–sustainable consumption interface remains fragmented. This study maps the intellectual structure and temporal evolution of this emerging domain using a bibliometric‐systematic literature review. A focused topic search of the Web of Science Core Collection (blockchain* AND (‘sustainab*’ NEAR/2 ‘consum*’)) yielded 112 records; after screening, 84 peer‐reviewed English‐language journal articles published between 2019 and 2026 were analysed using VOSviewer and CiteSpace. Keyword co‐occurrence, co‐citation, bibliographic coupling, co‐authorship analysis, timeline mapping and burst detection identify four dominant clusters: blockchain for circular supply chain performance; blockchain‐enabled transparency and sustainable consumer adoption; blockchain traceability in sustainable food consumption and pricing and competition in blockchain‐traceable supply chains. The findings indicate a shift from solution design and circular economy framing to traceability‐centred research that integrates consumer behaviour with supply chain management, with recent citation bursts highlighting behavioural mechanisms and supply chain management (2025–2026). The review consolidates dispersed evidence and advances a research agenda that emphasises boundary conditions, comparative disclosure regimes and stronger behavioural and operational validation.
Khanh Huy Nguyen, An Khang Trinh, Mai Dong Tran· International Journal of Con...· 0 citations
The rapid growth of blockchain technology has accelerated the emergence of digital assets and tokenization, creating significant challenges for existing accounting standards. This study aims to analyze the readiness of current accounting standards in addressing the development of digital assets and tokenization within the blockchain-based economy. A qualitative library research approach was employed by reviewing books, peer-reviewed journal articles, accounting standards, regulatory documents, and other relevant scientific publications. The collected literature was analyzed using content analysis to identify patterns, conceptual gaps, and emerging issues related to the recognition, measurement, classification, disclosure, and reporting of blockchain-based digital assets. The findings indicate that current accounting standards provide limited guidance for cryptocurrencies and remain insufficient to accommodate more complex blockchain innovations, including tokenized assets, decentralized finance, non-fungible tokens, and smart contract transactions. Significant inconsistencies persist across accounting practices due to the absence of comprehensive standards that reflect the economic substance of digital assets. This study concludes that existing accounting standards demonstrate moderate readiness and require substantial refinement to improve transparency, comparability, and reliability of financial reporting. The study contributes to the growing literature by providing recommendations for future accounting standard development that aligns with technological innovation and the evolving blockchain-based economy.
A. Zulkarnnaeni, Yentina Siregar, Rahayu Kusumawati et al.· Mandalika Journal of Busines...· 0 citations
Introduction: Blockchain technology has emerged as a transformative innovation in the financial sector by enhancing transparency, security, and operational efficiency. As academic interest in blockchain applications continues to grow, understanding the development, structure, and direction of research in this field has become increasingly important. Novelty: Although previous studies have examined blockchain broadly, limited research has specifically mapped the intellectual structure, thematic evolution, and collaboration patterns of blockchain research in finance, particularly regarding transparency and security. To address this gap, the present study provides a comprehensive bibliometric mapping of blockchain research in finance from the perspectives of transparency and security. Methods: This study applies a bibliometric analysis approach to 256 Scopus-indexed publications related to blockchain in finance. Data were analyzed using the Bibliometrix package in R to examine annual scientific production, keyword co-occurrence, thematic development, historiographic structure, and collaboration networks among authors, institutions, and countries. Results: The findings reveal a significant increase in blockchain-related publications, particularly after 2021, indicating growing scholarly attention. Major research themes include blockchain foundations, security and privacy, decentralized finance, regulation, and cross-sector applications. The analysis also demonstrates increasingly interconnected global collaboration networks led by several productive countries. Conclusion: Overall, the findings indicate that blockchain has become an increasingly prominent research domain within financial studies. This study contributes by providing a comprehensive mapping of research trends and offering insights for future studies and policy development related to transparency and security in digital financial systems.
Y. Nainggolan, Bella Lisa Permatasari, Muh. Irfandy Azis et al.· Ilomata International Journa...· 0 citations
Blockchain has emerged as one of the most promising technologies for transforming container shipping logistics because of its potential to enhance transparency, traceability, automation, interoperability, and trusted information sharing across maritime supply chains. Despite being widely recognised as both an emerging and disruptive technology, its adoption and industry-wide impact have remained considerably slower than anticipated. This study systematically reviews the literature to examine why blockchain is considered an emerging and disruptive technology, identify the factors responsible for the gap between its transformative potential and actual implementation, and explore future directions for enabling wider adoption. A systematic literature review was conducted in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) Statement, with evidence synthesised from 86 peer-reviewed studies published between 2008 and 2026 using thematic analysis. The review reveals that blockchain's limited disruptive impact is primarily constrained by governance challenges, trust deficits, organisational resistance, regulatory and legal constraints, confidentiality concerns, and interoperability limitations rather than technological shortcomings. The findings further demonstrate that governance neutrality, consortium-based collaboration, privacy-preserving technologies, interoperability standards, regulatory alignment, organisational readiness, and ecosystem-wide collaboration are essential for realising blockchain's disruptive potential. This study provides a comprehensive synthesis of current knowledge and offers a research agenda to support the broader adoption and sustainable digital transformation of container shipping logistics.
Ericky Iipumbu, Mercy Chitauro· International Journal For Mu...· 0 citations
Blockchain technology has gained growing scholarly and industrial attention for its ability to improve transparency, optimize operational efficiency, and support food safety protocols in food supply chain (FSC) traceability systems. Yet, despite this fast rise in prominence, current scholarly discourse demonstrates a noticeable gap in knowledge regarding the systemic implementation and wider implications of blockchain in FSC traceability. To fill this research gap, the present study delivers what is, to the best of our knowledge, the first large-scale bibliometric examination exclusively focused on blockchain-enabled FSC traceability. Using 620 publications indexed in the Scopus database, this study maps the intellectual structure of the field and traces the evolution of research themes concerning blockchain-enabled traceability. The review uncovers several dominant thematic trajectories. More specifically, the adoption of blockchain with complementary advanced technologies such as the Internet of Things (IoT) and artificial intelligence (AI) has become a focal trend. Concurrently, blockchain acts as a mechanism to mitigate concerns related to food safety, authenticity, security, and sustainable supply governance. The findings illustrate the multifaceted utility of blockchain in FSC traceability and signal its potential to impact future trends in supply chain management. Overall, this article addresses a critical gap in the current literature and lays a foundation for further interdisciplinary exploration. By aligning theoretical discourse with practical relevance, the review aims to contribute to the development of transparent, efficient, and sustainable food supply systems, thereby supporting global food safety and security objectives.
