Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review
The purpose of this study is to examine the scholarly literature regarding the impact of blockchain technology on the quality of accounting information. The research methodology is a bibliometrically mapped Systematic Literature Review (SLR) comprising 36 reputable resources. The findings demonstr...
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
2024-11-01
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| Series: | Jurnal Akuntansi dan Keuangan |
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| Online Access: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27859 |
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| author | Octa Marselita |
| author_facet | Octa Marselita |
| author_sort | Octa Marselita |
| collection | DOAJ |
| description |
The purpose of this study is to examine the scholarly literature regarding the impact of blockchain technology on the quality of accounting information. The research methodology is a bibliometrically mapped Systematic Literature Review (SLR) comprising 36 reputable resources. The findings demonstrate numerous advantages of blockchain technology, particularly for accountants. One of the important advantages is distributed recordkeeping, which enhances information transparency and reduces information asymmetry. As a result, it significantly improves the quality of accounting information. The implication of this research is to provide comprehensive insights into the potential paradigm shift in accounting facilitated by blockchain adoption. Furthermore, the study serves as a foundational platform for future research on the implementation and impact of blockchain in accounting information quality.
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| format | Article |
| id | doaj-art-85b38f37c32a482db1f61750666ec524 |
| institution | Kabale University |
| issn | 1411-0288 2338-8137 |
| language | Indonesian |
| publishDate | 2024-11-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj-art-85b38f37c32a482db1f61750666ec5242025-01-23T03:13:43ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02882338-81372024-11-0126210.9744/jak.26.2.103-117Blockchain Technology and Quality of Accounting Information: A Systematic Literature ReviewOcta Marselita0Universitas Indonesia The purpose of this study is to examine the scholarly literature regarding the impact of blockchain technology on the quality of accounting information. The research methodology is a bibliometrically mapped Systematic Literature Review (SLR) comprising 36 reputable resources. The findings demonstrate numerous advantages of blockchain technology, particularly for accountants. One of the important advantages is distributed recordkeeping, which enhances information transparency and reduces information asymmetry. As a result, it significantly improves the quality of accounting information. The implication of this research is to provide comprehensive insights into the potential paradigm shift in accounting facilitated by blockchain adoption. Furthermore, the study serves as a foundational platform for future research on the implementation and impact of blockchain in accounting information quality. https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27859Blockchain technologyaccounting informationartificial intelligencetransparencydistributed ledger |
| spellingShingle | Octa Marselita Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review Jurnal Akuntansi dan Keuangan Blockchain technology accounting information artificial intelligence transparency distributed ledger |
| title | Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review |
| title_full | Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review |
| title_fullStr | Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review |
| title_full_unstemmed | Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review |
| title_short | Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review |
| title_sort | blockchain technology and quality of accounting information a systematic literature review |
| topic | Blockchain technology accounting information artificial intelligence transparency distributed ledger |
| url | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27859 |
| work_keys_str_mv | AT octamarselita blockchaintechnologyandqualityofaccountinginformationasystematicliteraturereview |