Mapping the scientific research of blockchain technology in accounting and auditing: bibliometric analyses and a roadmap for future research

This study maps the evolution of scholarly research on blockchain technology in accounting and auditing by conducting comprehensive bibliometric analyses of 359 peer-reviewed research articles authored by 639 scholars from 44 countries. Our analysis identifies the most productive authors, journals, institutions, and countries, highlighting the key contributors to the field. We also use keyword co-occurrence techniques to analyze citation trends, collaboration networks, and thematic structures. Our findings show a compound annual growth rate (CAGR) of 38% in research publications from 2017 to 2024, indicating rapid growth in this area. The collaboration network reveals a technology-centralized pattern, with developed countries leading in cross-border collaborations while developing countries exhibit limited international cooperation. Furthermore, we observe a ‘homophily impact’ among leading authors, where frequent co-authorship occurs around common research topics in blockchain for accounting and auditing. The ‘Matthew Effect’ is evident, as a small group of authors disproportionately dominate the collaboration networks, suggesting that a few influential scholars shape the direction of research. This study provides insights into the thematic evolution of blockchain research in accounting and auditing and suggests a roadmap for future research in this field.