The Transformation of the Accounting Profession Driven by Blockchain Technology: A Bibliometric Analysis

In recent years, amid the rapid development of digital technologies, the transformation of the accounting profession under the influence of blockchain technology has increasingly drawn the attention of researchers. Although research in the field has intensified, it remains fragmented, and a prevailing perspective on the thematic directions of research is still taking shape. Thus, this paper explores the relevant literature to highlight how current research presents the impact of blockchain technology on the accounting profession, as well as the areas requiring future development. By applying bibliometric analysis to the corpus of identified international scientific publications, this paper seeks to answer three research questions: the evolution of the specialized literature, the identification of the main thematic directions, and the establishment of future research directions. The methodology used includes the analysis of scientific output and citations, the examination of the publication lifecycle, and the analysis of thematic networks and concept maps. Following the analysis, it was found that the field under study is in its early stages but is developing rapidly. The literature focuses primarily on the relationship between blockchain technology, accounting, and auditing, while also addressing topics related to the adoption of digital technologies and their effects on organizations and accounting education. At the same time, the bibliometric analysis indicates both emerging research directions and theoretical and empirical gaps. Overall, this paper aims to provide a perspective on the transformation of the accounting profession under the influence of blockchain technology, offering useful reference points for the academic and professional communities.