Version 1
: Received: 15 March 2024 / Approved: 18 March 2024 / Online: 18 March 2024 (09:55:48 CET)
How to cite:
Lazea, G.; Bunget, O. Cryptocurrencies Impact on Accounting: Bibliometric Review. Preprints2024, 2024031002. https://doi.org/10.20944/preprints202403.1002.v1
Lazea, G.; Bunget, O. Cryptocurrencies Impact on Accounting: Bibliometric Review. Preprints 2024, 2024031002. https://doi.org/10.20944/preprints202403.1002.v1
Lazea, G.; Bunget, O. Cryptocurrencies Impact on Accounting: Bibliometric Review. Preprints2024, 2024031002. https://doi.org/10.20944/preprints202403.1002.v1
APA Style
Lazea, G., & Bunget, O. (2024). Cryptocurrencies Impact on Accounting: Bibliometric Review. Preprints. https://doi.org/10.20944/preprints202403.1002.v1
Chicago/Turabian Style
Lazea, G. and Ovidiu-Constantin Bunget. 2024 "Cryptocurrencies Impact on Accounting: Bibliometric Review" Preprints. https://doi.org/10.20944/preprints202403.1002.v1
Abstract
This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries, in the context in which cryptocurrencies activity involves transactions that must be legally recognized in accountancy and adhere to tax compliance. The design involves data selection from Web of Science Core Collection, published between 2016 and 2023. Thus, the authors used the terms “cryptocurrency” and “accounting” to search based on the topic. The combination of analysis tools, VOSviewer, Biblioshiny, and Microsoft Excel, contribute to the originality of the study. The technique helps identify influential publications, collaboration networks, thematic clusters, and trends in research on CA. The findings highlight that even if the collaboration between the categories mentioned is not very developed, the innovation and public recognition of the subject could raise the interest of re-searchers. The limitation of the dataset consists in not covering all relevant publications in a different period from the one in which the data was retrieved, January 2024. Considering that the CA landscape is constantly changing, this review might need periodic updates.
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
