Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Formosa Journal of Computer and Information Science
Totok Dewayanto
Universitas Diponegoro
Computer Science & IT

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Blockchain Technology in Accounting and Auditing: A Systematic Literature Review and Bibliometric Analysis Totok Dewayanto; Yuliati Yuliati
Formosa Journal of Computer and Information Science Vol. 5 No. 2 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjcis.v5i2.17267

Abstract

Blockchain technology has emerged as a transformative innovation in accounting and auditing, promising enhanced transparency, immutability, and decentralized verification of financial transactions. This study conducts a systematic literature review and bibliometric analysis of 258 articles published in Scopus-indexed journals from 2015 to 2024 to map the intellectual structure, research trends, and future directions in this domain. Using the PRISMA 2020 guidelines and PICOS framework, we identify four major research clusters: (1) blockchain-based accounting systems, (2) audit transformation through distributed ledger technology, (3) fraud detection and prevention mechanisms, and (4) regulatory and governance implications. Bibliometric analysis reveals a significant growth in publications since 2019, with Accounting, Auditing and Accountability Journal and International Journal of Digital Accounting Research leading the field. The knowledge graph construction identifies key intellectual themes including triple-entry accounting, smart contracts, and decentralized finance (DeFi).
Blockchain Integration in Accounting Curriculum for Enhanced Financial Fraud Detection: A Systematic Literature Review Totok Dewayanto
Formosa Journal of Computer and Information Science Vol. 4 No. 2 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjcis.v4i2.17279

Abstract

Digital transformation in accounting education necessitates blockchain technology integration into curricula to equip students with financial fraud detection capabilities. This study aims to conduct a systematic literature review on blockchain learning integration in accounting curricula and its impact on financial fraud detection capabilities. Methods: Deep Systematic Literature Review (Deep SLR) following PRISMA 2020 protocol. Literature search conducted on Scopus, Web of Science, and Google Scholar using structured Boolean Search Strings. Inclusion and exclusion criteria established based on PICOS protocol with quality assessment threshold (QA Score) >= 3.5/7.0. Results: From 2,392 initial records, 23-42 core articles met eligibility criteria. Bibliometric analysis identified three main thematic clusters: blockchain technical architecture, fraud detection and analytics, and education and behavioral aspects. Findings demonstrate that blockchain integration in accounting learning significantly enhances Fraud Risk Assessment and professional skepticism.
Co-Authors Yuliati Yuliati