Topic Modeling Blockchain in Accounting and Audit Research | ||
| Journal of Information Technology Management | ||
| دوره 17، شماره 4، 2025، صفحه 59-87 اصل مقاله (1.23 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/jitm.2025.399268.4215 | ||
| نویسندگان | ||
| Ali Ebrahimi Kordlar* 1؛ Mahdi Safaei2 | ||
| 1Associate Prof., Department of Accounting, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, Iran. | ||
| 2Ph.D. Candidate, Department of Accounting, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, Iran. | ||
| چکیده | ||
| This article examines blockchain research in accounting, auditing, and corporate governance (AAG), a field that has experienced rapid growth but remains fragmented. Using Latent Dirichlet Allocation (LDA) topic modeling, the study analyzes 486 Scopus-indexed abstracts published between 2017 and 2025 to uncover key themes and research trends. The analysis identifies eleven thematic clusters: Blockchain Research Landscape & Governance, Financial Reporting & Digital Security, Blockchain Applications in Diverse Domains, Auditing Practices & Taxation, Bitcoin & Emerging Digital Financial Tools, Corporate Governance & Compliance, Smart Contracts & Crypto Audits, Digital Transformation in Finance, ESG & Corporate Strategy, Supply Chain Transparency, and Adoption of Audit Technologies by Firms. A strategic thematic map further classifies these into motor, basic, niche, and emerging themes, providing the first data-driven overview of blockchain research in AAG. The results highlight well-developed areas such as supply chain transparency, alongside blind spots in standard-setting, assurance of smart contracts, and ESG integration. The study advances understanding by offering a structured framework that supports future research, regulatory development, and professional practice. | ||
| کلیدواژهها | ||
| Topic Modeling, Blockchain؛ Accounting, Auditing, Corporate Governance, Latent Dirichlet Allocation (LDA) | ||
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آمار تعداد مشاهده مقاله: 501 تعداد دریافت فایل اصل مقاله: 401 |
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