Bibliometric Analysis Application of Blockchain Technology in Accounting and Audit using Vosviewer

Abstract

The research aims to assess trends in the use of blockchain technology in accounting and auditing for transparent financial governance, as well as map research based on scientific publications. The research method used is quantitative, utilizing bibliometric analysis methodology. Data analysis was carried out using the VosViewer application and Google Scholar data sources. The sample that meets the criteria is 108 documents from 200 papers taken from 2019-2024. Through literature clustering analysis, articles are grouped into three clusters: blockchain aspects in auditing, blockchain implementation in accounting, and blockchain research in Indonesia related to transaction transparency. Research trend analysis is conducted to identify changes and developments in research topics, understand the dynamics and direction of scientific development, and identify topics that are on the rise or have just emerged. This analysis helps in planning future research and directing resources in potential directions