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Blockchain in Accounting and Auditing: A Systematic Literature Review Noraini Moktar; Mazzlida Mat Deli; Ainul Huda Jamil
Research in Accounting Journal (RAJ) Vol. 6 No. 1 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i1.10462

Abstract

The rapid development of blockchain technology has generated significant discussion regarding its transformative potential in accounting and auditing. While blockchain offers features such as immutability, decentralization, and real-time verification, its actual impact on financial reporting quality and audit practices remains fragmented across the literature. This study aims to systematically review and synthesize scholarly research on blockchain applications in accounting and auditing over the period 2016–2026. Using a PRISMA-guided systematic literature review approach, peer-reviewed journal articles were identified, screened, and analyzed through thematic synthesis and qualitative content analysis. The findings reveal five dominant research streams: (1) blockchain and financial reporting quality, (2) audit transformation and risk reconfiguration, (3) governance and regulatory challenges, (4) crypto-asset accounting issues, and (5) technological integration with artificial intelligence and data analytics. The review indicates that blockchain enhances structural transparency and transaction traceability, potentially reducing detection risk in auditing. However, improvements in reporting quality are conditional upon regulatory clarity, governance mechanisms, and institutional readiness. Rather than eliminating audit risk, blockchain redistributes risk toward system integrity, cybersecurity, and smart contract reliability. This study contributes by integrating fragmented findings into a coherent analytical framework, identifying empirical gaps, and proposing a structured future research agenda. The results provide theoretical implications for digital accounting scholarship and practical insights for auditors, regulators, and policymakers navigating blockchain-enabled financial ecosystems.
Bibliometric Analysis for Quality Management in The Manufacturing Sector: 2020 to 2024 Mazzlida Mat Deli; Amaliyah Amaliyah; Siti Norliyana Harun; Astri Ayu Purwati
Journal of Applied Engineering and Technological Science (JAETS) Vol. 6 No. 2 (2025): Journal of Applied Engineering and Technological Science (JAETS)
Publisher : Yayasan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jaets.v6i2.6454

Abstract

In today's dynamic manufacturing market, quality management is critical to competitiveness, efficiency, and customer happiness. This study includes a bibliometric analysis from 2020 to 2024 to illuminate trends, patterns, and developing quality management areas in the industrial sector. Using bibliometric methodologies, this study examines a wide range of scholarly outputs, including journal articles, conference proceedings, and other relevant material, to determine the intellectual structure of this field. This methodology finds crucial contributors, seminal works, research focal points, and emerging themes in the field by quantitatively examining publication outputs, citation networks, collaboration patterns, and keyword co-occurrences. By synthesizing and visualizing the bibliographic data, this study provides a comprehensive picture of the knowledge landscape, allowing researchers, practitioners, and policymakers to navigate the complexities of quality management in manufacturing and foster continuous improvement initiatives. Furthermore, this bibliometric research provides important insights into the evolution of quality management techniques, emphasising the adaptation of methodologies and frameworks in response to growing difficulties and technological advancements. This study provides a road map for future investigations to improve quality management techniques in the industrial industry, indicating significant research gaps and areas ripe for discovery. Furthermore, the analysis gives information on the global distribution of research efforts, allowing for international collaborations and knowledge exchange to propel collective growth in quality management. Finally, this thorough review of the scholarly literature broadens our understanding of manufacturing quality management. It informs strategic decision-making processes for businesses looking to optimise their operations and provide superior products and services to customers.