Review
Version 1
Preserved in Portico This version is not peer-reviewed
Cryptocurrencies Impact on Accounting: Bibliometric Review
Version 1
: Received: 15 March 2024 / Approved: 18 March 2024 / Online: 18 March 2024 (09:55:48 CET)
Version 2 : Received: 18 May 2024 / Approved: 20 May 2024 / Online: 20 May 2024 (14:37:33 CEST)
Version 2 : Received: 18 May 2024 / Approved: 20 May 2024 / Online: 20 May 2024 (14:37:33 CEST)
A peer-reviewed article of this Preprint also exists.
Lazea, G.-I.; Bunget, O.-C.; Lungu, C. Cryptocurrencies’ Impact on Accounting: Bibliometric Review. Risks 2024, 12, 94. Lazea, G.-I.; Bunget, O.-C.; Lungu, C. Cryptocurrencies’ Impact on Accounting: Bibliometric Review. Risks 2024, 12, 94.
Abstract
This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries, in the context in which cryptocurrencies activity involves transactions that must be legally recognized in accountancy and adhere to tax compliance. The design involves data selection from Web of Science Core Collection, published between 2016 and 2023. Thus, the authors used the terms “cryptocurrency” and “accounting” to search based on the topic. The combination of analysis tools, VOSviewer, Biblioshiny, and Microsoft Excel, contribute to the originality of the study. The technique helps identify influential publications, collaboration networks, thematic clusters, and trends in research on CA. The findings highlight that even if the collaboration between the categories mentioned is not very developed, the innovation and public recognition of the subject could raise the interest of re-searchers. The limitation of the dataset consists in not covering all relevant publications in a different period from the one in which the data was retrieved, January 2024. Considering that the CA landscape is constantly changing, this review might need periodic updates.
Keywords
cryptocurrency; accounting; bibliometric analysis; visualization; Biblioshiny; VOSviewer
Subject
Business, Economics and Management, Accounting and Taxation
Copyright: This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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