Blockchain as a Lever of Digitalization: Impact on Accounting. Systematic Literature Review

Emerging from the realm of cryptocurrency in 2008, blockchain technology has transcended its initial niche to serve as a transformative force in digitalization. Today, its impact extends to a wide range of applications, including those of paramount importance to organizations seeking to ensure the reliability and security of their information systems. The inherent attributes and operational mechanisms of blockchain hold immense potential to revolutionize the field of accounting, particularly in enhancing the quality of financial information. This paper delves into the existing body of literature examining blockchain's impact on accounting, with a specific focus on financial accounting. Employing a systematic review methodology aligned with the PRISMA guidelines, we analyze 19 relevant publications to synthesize the current state of knowledge regarding blockchain, elucidate the intricate connections between this technology and financial accounting, and identify promising avenues for future research in this domain.