ACCOUNTING PROFESSION AND ACCOUNTING EDUCATION RESPONSE IN THE ERA OFBLOCKCHAIN DEVELOPMENT: BIBLIOMETRIC AND LITERATURE REVIEW

Over the past decade, blockchain development has infiltrated the accounting industry's business procedures. This circumstance undoubtedly affects the accounting profession. Accountants must integrate blockchain to enhance the quality of accounting information and financial reporting through necessary changes. Enhanced competencies are essential for accountants to execute blockchain implementations effectively. Universities, as institutions that produce numerous accounting graduates, must take action. Universities can respond by incorporating blockchain content into the accounting curriculum. This study aimed to meticulously investigate the adoption of blockchain and its correlation with the accounting profession and accounting education. This study employs bibliometric analysis to examine 1,713 terms associated with blockchain and the accounting profession throughout the Ebsco, ProQuest, and ScienceDirect databases. An extensive analysis of 30 articles related to blockchain and the accounting profession over the past decade was conducted. This study identified a strong correlation between the accounting profession and accounting education in the implementation of blockchain technology. The results of this study can be utilized by stakeholders, including corporations, accounting professional associations, and academic institutions.