Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review

Authors

  • Octa Marselita Universitas Indonesia

DOI:

https://doi.org/10.9744/jak.26.2.103-117

Keywords:

Blockchain technology, accounting information, artificial intelligence, transparency, distributed ledger

Abstract

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.

Author Biography

Octa Marselita, Universitas Indonesia

Accounting Department, Universitas Indonesia

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Published

2024-11-30

How to Cite

Marselita, O. (2024). Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review. Jurnal Akuntansi Dan Keuangan, 26(2), 103–117. https://doi.org/10.9744/jak.26.2.103-117