Abstract :

This study offers a systematic review of the evolution of blockchain research within the accounting domain, emphasizing its relationships with ethics, behavioral influences, and sustainability. The review aims to elucidate the functioning of blockchain not merely as a technological advancement but also as a moral and institutional framework that fosters transparency and accountability in contemporary accounting practices. The research follows the guidelines for systematic reviews and meta-analyses and uses a systematic literature review method. We obtained sixty-seven peer-reviewed articles from the Scopus database and employed thematic and bibliometric methodologies for analysis. The analysis scrutinizes the geographical, methodological, and theoretical frameworks utilized in previous studies, in conjunction with publication trends.

The findings demonstrate that the Theory of Planned Behavior, Institutional Theory, and Agency Theory constitute the three predominant frameworks in the literature. Recent studies indicate that these theories are becoming increasingly linked to explain how ethical judgment and institutional legitimacy affect the use of new technologies. Developed countries still dominate research, but developing areas are increasingly participating. Quantitative methods still rule, but the rise of mixed methods and design science approaches shows a big shift in how research is done. The review finds that blockchain could help create a new techno-ethical sustainability paradigm in accounting. It is advised that future research enhance cross-national studies, formulate comprehensive theoretical frameworks, and investigate the implications for policy and education to foster ethical, transparent, and sustainable accounting practices.

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Keywords :

Behavioral accounting, blockchain technology, Ethical accounting, sustainability.

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