Review
Version 2
Preserved in Portico This version is not peer-reviewed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 where cryptocurrency activity involves transactions that must be legally recognized in accounting, assure accuracy and reliability for auditing, and adhere to tax compliance. The design involves data selection from Web of Science Core Collection (WoS) and Scopus, published between 2007 - 2023. The technique helps identify influential publications, collaboration networks, thematic clusters, and trends in research on CA using tools VOSviewer, Biblioshiny, and MS Excel. The originality of the study lies in its dual role as a support for accounting professionals and academics to develop innovative solutions for the challenges posed by crypto technology across core accounting areas: financial and managerial accounting, taxation, and auditing. The findings offer insights into the themes mentioned, and even if the collaboration between the authors is not very developed, the innovation and public recognition of the subject could raise researchers' interest. The limitation of the dataset is that it does not cover all relevant publications in a different period from the one in which the data was retrieved, 9-11 May 2024. This review might need periodic updates because the CA landscape is constantly changing.
Keywords
cryptocurrency, financial accounting, managerial accounting, taxation, auditing, bibliometric analysis, visualization, VOSviewer, Biblioshiny
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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