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All Journal International Journal of Social and Management Studies (IJOSMAS) Journal of Information Systems and Management Jurnal Bisnis Manajemen dan Akuntansi Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies
Wijaya, Muhamad Rizky
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Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Multidisiplin West Science

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Global Trends in Cryptocurrency Accounting Research: A Bibliometric Analysis of Scopus Publications (2015–2025) Judijanto, Loso; Anggraeni, Reni; Irdyansah, Andry; Ahalik, Ahalik; Wijaya, Muhamad Rizky; Sudarmanto, Eko
Jurnal Multidisiplin West Science Vol 5 No 04 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i04.3346

Abstract

The unprecedented development of cryptocurrencies and blockchain technologies has posed major challenges to traditional accounting standards and procedures. As a result, there is a rising number of scholarly contributions to this topic. The goal of this paper is to explore global trends in cryptocurrency accounting research from the perspective of bibliometrics based on the papers published in Scopus databases between 2015 and 2025. Data was gathered systematically and analyzed using VOSviewer software to visualize and interpret co-authorship networks, citation structures, and keyword co-occurrence clusters. Cryptocurrency and blockchain emerge as the key concepts of all research streams, such as financial reporting, auditing, regulation, and fintech. It can be stated that there is an unevenly distributed global collaboration network in which countries like the US, China, and India are leading. There is also a tendency towards a growing interest in applied aspects related to financial markets, risks management, and regulations. The field seems to mature in terms of research and practical applications. However, the current state of affairs implies some research gaps concerning accounting standardization, IFRS implementation, and corporate governance.
Co-Authors Adi Widodo Ahalik, Ahalik ANGGRAENI, RENI Febrina, Ilza Ifanny Adnan Pratama Irdyansah, Andry JAINURI, JAINURI Johan, Muhammad Judijanto, Loso Maylindasari, Maylindasari Nadeak, Multi Nesti Hapsari Nugroho, Yunianto Agung Pramono, Tias Pratiwi Octasylva, Annuridya Rosyidta Respatiningsih, Inneke Sasmita, Djenni Simorangkir, Yosua Novembrianto Sudarmanto, Eko Sumantri, Farid Addy Suroso Suwandi Suwandi