Blockchain in Accounting: A Systematic Review of Literature and Secondary Evidence Using the PRISMA Framework

Anoop Patel; Shivani Maurya; Pavan Kumar Tiwari

doi:10.69968/ijisem.2026v5i2205-215

Authors

Anoop Patel Sanatan Dharm College, Muzaffarnagar, U.P. https://orcid.org/0009-0005-0897-1965
Shivani Maurya Sanatan Dharm College, Muzaffarnagar, U.P. https://orcid.org/0009-0005-6767-0708
Pavan Kumar Tiwari Sanatan Dharm College, Muzaffarnagar, U.P.

DOI:

https://doi.org/10.69968/ijisem.2026v5i2205-215

Keywords:

Blockchain Accounting, Transparency, Real-Time Verification, Regulatory Compliance, Scalability Growth, Blockchain Accounting in India

Abstract

This study presents a comprehensive analysis of blockchain technology in the accounting domain through a systematic literature review based on the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) model. The study examines peer-reviewed research articles collected from major academic databases, including Scopus, Web of Science, Google Scholar, and Semantic Scholar. The primary objectives of the study are to systematically review the existing literature on blockchain in accounting, analyse the growth and development of blockchain accounting in India, and identify the major challenges associated with the adoption of blockchain technology in accounting practices. The findings of the study indicate that blockchain technology has the potential to address several long-standing issues in traditional accounting systems by enhancing transparency, ensuring immutability of records, improving security, and enabling real-time verification of financial transactions. However, the study also highlights significant challenges related to regulatory adaptation, scalability, technological infrastructure, and the need for professional skill development. Furthermore, the results reveal substantial growth in the blockchain market in India, indicating that blockchain technology is expected to play a transformative role in the future of the accounting and finance industry. To provide a clear and comprehensive understanding of the emerging trends and implications, the study presents data and findings through various charts and tables, offering valuable insights for researchers, academicians, and industry professionals.

Author Biographies

Anoop Patel, Sanatan Dharm College, Muzaffarnagar, U.P.

Assistant Professor, Department of Commerce
Shivani Maurya, Sanatan Dharm College, Muzaffarnagar, U.P.

Assistant Professor, Department of Commerce
Pavan Kumar Tiwari, Sanatan Dharm College, Muzaffarnagar, U.P.

Assistant Professor, Department of Commerce

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