A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING
Yıl: 2020 Cilt: 22 Sayı: 4 Sayfa Aralığı: 695 - 724 Metin Dili: İngilizce DOI: 10.31460/mbdd.746809 İndeks Tarihi: 15-12-2021
A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING
Öz: Blockchain technology has a wide scope of applicability for accounting and auditing purposes, separate from Bitcoin or other cryptocurrencies. However, although blockchain technology is identified as a popular topic within the field, there currently exists a lack of consensus on how it will be realistically applied. This paper aims to map the presently existing international auditing literature and offer clarity to an otherwise heterogeneous field. The mapping analysis will aid in examining the underlying theme employed within studies. Through the use of the Bibliometrix R-Package "Biblioshiny", a sample of 112 studies were downloaded from the Web of Science Core Collection and analyzed. This study's results show that the topic has gained increased international popularity and separated into distinct research streams; Encrypted Private and Secure Information Sharing, Distributed Ledger, Smart Contracts, Continuous Audit, Audit Trail and Tokenization. However, there still exists a research gap that must be addressed to hasten the adoption of blockchain technology in auditing.
Anahtar Kelime: DENETİM ALANINDA BLOKZİNCİR UYGULAMALARININ HARİTALAMA YÖNTEMİ İLE ANALİZİ
Öz: Blockchain teknolojisi, Bitcoin veya diğer kripto para birimlerinden ayrı olarak muhasebe ve denetim alanında geniş bir uygulanabilirliğe sahiptir. Ancak blokzincir teknolojisinin alanda hızlı bir şekilde yer edinmesine rağmen, günümüzde gerçekçi bir şekilde nasıl uygulanacağı konusunda fikir birliği bulunmamaktadır. Bu çalışmanın amacı, mevcut uluslararası denetim literatürünü haritalamak ve uygulamadaki mevcut karmaşıklığa açıklık getirmektir. Web of Science Core Collection'dan indirilen 112 çalışma Bibliometrix R-Package "Biblioshiny" yardımı ile analiz edilmiştir. Bu çalışmanın sonucunda, konunun uluslararası alanda farklı araştırma dallarına ayrıldığı tespit edilmiştir; Şifreli Özel ve Güvenli Bilgi Paylaşımı, Dijital Defter, Akıllı Sözleşmeler, Sürekli Denetim, Denetim İzi ve Tokenizasyon. Bununla birlikte, denetimde blokzincir teknolojisinin benimsenmesini hızlandırmak için ele alınması gereken araştırma boşlukları tespit edilmiştir.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
- Aboelmaged, M.G. 2010. “Six Sigma Quality: A Structured Review and Implications for Future Research”, International Journal of Quality and Reliability Management, 27(3), 268-317.
- Ahmad, A., Saad, M., Njilla, L., Kamhoua, C., Bassiouni, M., and Mohaisen, A. 2019. “Blocktrail: A Scalable Multichain Solution For Blockchain-Based Audit Trails”, ICC 2019-2019 IEEE International Conference on Communications, 2019(1), 1-6.
- Alles, M. G. 2015. “Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Auditprofession”, Accounting Horizons, 292 (1), 439-449.
- Appelbaum, D. and Nehmer, R. 2017. "Designing and Auditing Cloud Based Accounting Systems with Blockchain and Distributed Ledger Principles", Proceedings of the 2017 The 40th World Continuous Auditing and Reporting Symposium Rutgers University, 27-48.
- Aria, M. and Cuccurullo, C. 2017. “Bibliometrix: An R-tool for Comprehensive Science Mapping Analysis”, Journal of Informetrics, 114(1), 959-975.
- Aria, M. and Cuccurullo, C. 2018. https://bibliometrix.org/documents/bibliometrix_Report.html (Access Date: 01.06.2020)
- Bariviera, A. F. and Merediz-Sola, I. 2020. "Where do we stand in cryptocurrencies economic research? A survey based on hybrid analysis", Cornell University Quantitative Finance, 2020 (1), 1-27.
- Bartol, T., Budimir, G., Juznic, P., and Stopar, K. 2016. “Mapping and Classification of Agriculture in Web of Science: Other Subject Categories and Research Fields May Benefit”, Scientometrics, 1092(1), 979-996.
- Boston Consulting Group (BCG). 2019. "Embracing Industry 4.0: Rediscovering Growth" https://www.bcg.com/capabilities/operations/embracing-industry-4.0-rediscovering-growth.aspx (Access Date: 01.06.2020)
- Bortolini, M., Ferrari, E., Gamberi, M., Pilati, F., and Faccio, M. 2017. “Assembly System Design in the Industry 4.0 Era: A General Framework”, IFAC-PapersOnLine, 501(1), 5700-5705.
- Cagle, M. N., Yılmaz, K., and Doğru, H. 2020. “Digitalization of Business Functions under Industry 4.0. In Digital Business Strategies in Blockchain Ecosystems”, (ed. Ümit Hacıoğlu), Issue 1, Springer, Cham.
- Castka, P., Searcy, C., and Mohr, J. 2020. “Technology-Enhanced Auditing: Improving Veracity and Timeliness in Social and Environmental Audits of Supply Chains”, Journal of Cleaner Production, 258(1), 1-12.
- Clarivate. 2020a. "Web of Science Core Collection A Trusted, High Quality Collection of Journals, Books, and Conference Proceedings", https://clarivate.com/webofsciencegroup/solutions/web-ofscience-core-collection/ (Access Date: 01.06.2020)
- Clarivate. 2020b. "What We Do", https://clarivate.com/ (Access Date: 01.06.2020)
- Dai, J. 2017. "Three Esseys on Audit Technology", Dissertation Submitted to the Graduate SchoolNewark Rutgers, The State University of New Jersey, 1-162.
- Dai, J., and Vasarhelyi, M.A. 2017. “Toward Blockchain-based Accounting and Assurance”, Journal of Information Systems, 313(1), 5-21.
- Erboz, G. 2017. “How to define industry 4.0: main pillars of industry 4.0”, Szent Istvan University, Gödöllő, 2017(1), 1-9.
- European Union European Commission Regional Development Fund (EURDF). 2019. The Ninee Pillars of Industyry 4.0" http://lcr4.uk/2017/01/19/nine-pillars-industry-4-0/ (Access Date: 01.06.2020)
- Faccia, A., Al Naqbi, M.Y.K., and Lootah, S.A. 2019. “Integrated Cloud Financial Accounting Cycle: How Artificial Intelligence, Blockchain, and XBRL will Change the Accounting, Fiscal and Auditing Practices”, Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing, 31-37.
- Fuller, S.H., and Markelevich, A. 2019. “Should Accountants Care about Blockchain?”, Journal of Corporate Accounting and Finance, 31(2), 34-46.
- Gärtner, B., and Rockenschaub, T. 2018. “Bibliometric Analysis of Enterprise Resource Planning Systems and Management Accounting”, IJSM, 18(1), 89-108.
- Huang, H., Lin, J., Zheng, B., Zheng Z. and Bian, J. 2020. "When Blockchain Meets Distributed File Systems: An Overview, Challenges, and Open Issues," in IEEE Access, 8(1), 50574-50586.
- International Auditing and Assurance Standards Board (IAASB). 2016. "Exploring the Growing use of Technology in the Audit, with a Focus on Data Analytics", IAASB Exposure Drafts and Consultation Papers, 1-24.
- Johannesen, M. 2018. "Innovation in a Highly Regulated Industry: Do Regulations Inhibit the Digital Transformation of the Audit Process?”, Dissertation Submitted to the Norwegian School of Economics, 1-80.
- Krahel, J. P. 2012. "On the Formalization of Accounting Standards", Dissertation Submitted to the Graduate School-Newark Rutgers, The State University of New Jersey, 1-164.
- Lansiti, M. and Lakhani, K. 2017. “The Truth About Blockchain”, Harvard Business Review, 2017(1), 118-127.
- Linnenluecke, M.K., Marrone, M., and Singh, A.K. 2020. “Conducting Systematic Literature Reviews and Bibliometric Analyses”, Australian Journal of Management, 452(1), 175-194.
- Liu, M., Wu, K., and Xu, J.J. 2019. “How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain”, Current Issues in Auditing, 132(1), 19-29.
- McCallig, J., Robb, A., and Rohde, F. 2019. “Establishing the Representational Faithfulnessof Financial Accounting Information Using Multiparty Security, Network Analysis and a Blockchain”, International Journal of Accounting Information Systems, 33(1), 47-58.
- Melbourne Universtiy. 2020. "Systematic Reviews an Introduction to Systematic Reviews, with Examples from Health Sciences and Medicin" Guide for Advanced Researchers, Melbourne University, 1-28.
- Meline, T. 2006. “Selecting Studies for Systemic Review: Inclusion and Exclusion Criteria”, Contemporary Issues in Communication Science and Disorders, 33(1), 21-27.
- Mosteanu, N.R., and Faccia, A. 2020. “Digital Systems and New Challenges of Financial ManagementFinTech, XBRL, Blockchain and Cryptocurrencies”, Quality-Access to Success, 21(174), 159-166.
- Naganuma, K., Yoshino, M., Sato, H., and Suzuki, T. 2017. “Auditable Zerocoin”, 2017 IEEE European Symposium on Security and Privacy Workshops, 59-63.
- Omoteso, K. 2012. “The Application of Artificial Intelligence in Auditing: Looking Back to the Future”, Expert Systems with Applications, 39(9), 8490-8495.
- Perannagari, K.T., and Chakrabarti, S. 2020. “Analysis of the Literature on Political Marketing Using a Bibliometric Approach”, Journal of Public Affairs, 20(1), 1-23.
- Ratajczak, P., and Szutowski, D. 2016. “Exploring the Relationship Between CSR and Innovation”, Sustainability Accounting, Management and Policy Journal, 7(2), 295-318.
- Rozario, A. M. 2019. "Three Essays on Audit Innovation: Using Social Media Information and Disruptive Technologies to Enhance Audit Quality", Dissertation Submitted to the Graduate SchoolNewark Rutgers, The State University of New Jersey, 1-218.
- Rozario, A.M., and Vasarhelyi, M.A. 2018. “Auditing with Smart Contracts”, International Journal of Digital Accounting Research, 18(1), 1-27.
- Rüßmann, M., Lorenz, M., Gerbert, P., Waldner, M., Justus, J., Engel, P., and Harnisch, M. 2015. “Industry 4.0: The Future of Productivity and Growth in Manufacturing Industries”, Boston Consulting Group, 91(1), 54-89.
- Schmitz, J., and Leoni, G. 2019. “Accounting and Auditing at the Time of Blockchain Technology: a Research Agenda”, Australian Accounting Review, 292(1), 331-342.
- Siddaway, A. 2014. “What is a Systematic Literature Review and How Do I Do One?”, University of Stirling, 1(1), 1-13.
- Smith, S. 2018. “Implications of Next Step Blockchain Applications for Accounting and Legal Practitioners: A Case Study”, Australasian Accounting, Business and Finance Journal, 124(1), 77- 90.
- Tan, B.S., and Low, K.Y. 2019. “Blockchain as the Database Engine in the Accounting Systes”, Australian Accounting Review, 292(1), 312-318.
- Treadwell, J.R., Singh, S., Talati, R., McPheeters, M.L., and Reston, J.T. 2011. "A Framework for "Best Evidence" Approaches in Systematic Reviews- Methods Research Reports", Agency for Healthcare Research and Quality (US), 1-31.
- Vaidya, S., Ambad, P., and Bhosle, S. 2017. “Industry 4.0–a glimpse”, Procedia Manufacturing, 20(1), 233-238.
- Vaidya, S., Ambad, P., and Bhosle, S. 2018. “Industry 4.0–a glimpse”, Procedia Manufacturing, 20(1), 233-238.
- Wang, H., Qin, H., Zhao, M., Wei, X., Shen, H., and Susilo, W. 2020. “Blockchain-based Fair Payment Smart Contract for Public Cloud Storage Auditing”, Information Sciences, 519, 348-362.
- Wang, Y., and Kogan, A. 2018. “Designing Confidentiality-preserving Blockchain-based Transaction Processing Systems”, International Journal of Accounting Information Systems, 30(1), 1-18.
- Yermack, D. 2017. “Corporate Governance and Blockchains”, Review of Finance, 211(1), 7-31.
- Yilmaz. K. and Ozdagoglu. A. 2020. “Awareness Analysis of Industry 4.0”, Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 31(1), 7-21.
| APA | Cagle M (2020). A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING. , 695 - 724. 10.31460/mbdd.746809 |
| Chicago | Cagle Melissa Nihal A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING. (2020): 695 - 724. 10.31460/mbdd.746809 |
| MLA | Cagle Melissa Nihal A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING. , 2020, ss.695 - 724. 10.31460/mbdd.746809 |
| AMA | Cagle M A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING. . 2020; 695 - 724. 10.31460/mbdd.746809 |
| Vancouver | Cagle M A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING. . 2020; 695 - 724. 10.31460/mbdd.746809 |
| IEEE | Cagle M "A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING." , ss.695 - 724, 2020. 10.31460/mbdd.746809 |
| ISNAD | Cagle, Melissa Nihal. "A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING". (2020), 695-724. https://doi.org/10.31460/mbdd.746809 |
| APA | Cagle M (2020). A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING. Muhasebe Bilim Dünyası Dergisi, 22(4), 695 - 724. 10.31460/mbdd.746809 |
| Chicago | Cagle Melissa Nihal A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING. Muhasebe Bilim Dünyası Dergisi 22, no.4 (2020): 695 - 724. 10.31460/mbdd.746809 |
| MLA | Cagle Melissa Nihal A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING. Muhasebe Bilim Dünyası Dergisi, vol.22, no.4, 2020, ss.695 - 724. 10.31460/mbdd.746809 |
| AMA | Cagle M A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING. Muhasebe Bilim Dünyası Dergisi. 2020; 22(4): 695 - 724. 10.31460/mbdd.746809 |
| Vancouver | Cagle M A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING. Muhasebe Bilim Dünyası Dergisi. 2020; 22(4): 695 - 724. 10.31460/mbdd.746809 |
| IEEE | Cagle M "A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING." Muhasebe Bilim Dünyası Dergisi, 22, ss.695 - 724, 2020. 10.31460/mbdd.746809 |
| ISNAD | Cagle, Melissa Nihal. "A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING". Muhasebe Bilim Dünyası Dergisi 22/4 (2020), 695-724. https://doi.org/10.31460/mbdd.746809 |
