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The role of big data and blockchain in digital accounting: A bibliometric analysis

Author

Listed:
  • Nguyen Thi Truc Anh

    (Saigon University, Ho Chi Minh City, Viet Nam)

  • Ngo Quang Huy

    (Saigon University, Ho Chi Minh City, Viet Nam)

  • Le Thanh Hoa

    (Ton Duc Thang University, Ho Chi Minh City, Viet Nam)

Abstract

This study examines the evolving landscape of digital accounting through a comprehensive bibliometric analysis of 422 publications focusing on emerging technologies in accounting. Our analysis reveals three distinct yet interconnected research clusters: blockchain applications, big data analytics, and traditional accounting frameworks adapting to digital transformation. Publication trends indicate significant growth from 2019 onwards, with an acceleration from 2024, suggesting an increasing academic interest in this field. Citation analysis identifies influential contributions centered on the blockchain’s role in enhancing transparency, the impact of big data on decision-making processes, and the adaptation of traditional accounting paradigms to technological innovation. Geographically, the USA, England, and Italy emerge as leading contributors, with strong collaborative networks forming across Western and emerging economies. This study contributes to accounting literature by mapping the intellectual structure of digital accounting research, identifying influential works and emerging trends, and highlighting opportunities for future investigation into how emerging technologies continue to reshape accounting practices, principles, and professional roles.

Suggested Citation

  • Nguyen Thi Truc Anh & Ngo Quang Huy & Le Thanh Hoa, 2026. "The role of big data and blockchain in digital accounting: A bibliometric analysis," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 16(3), pages 87-101.
    • Handle: RePEc:bjw:econen:v:16:y:2026:i:3:p:87-101
    DOI: 10.46223/HCMCOUJS.econ.en.16.3.4277.2026
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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • C89 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other

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