Research on Application Hotspots of Blockchain Technology in Accounting Field

Abstract

Blockchain is a distributed ledger technology that has had a significant impact on various industries in the accounting field. Through the retrieval of keywords and abstracts of 862 accounting journals on CNKI, and the statistics of relevant reports on the technical services launched by accounting firms for blockchain, with the help of Echart visualization software, the hot topics of research on the impact of blockchain technology on the accounting field are determined as follows: The problems of decentralization in blockchain system, real-time audit supported by blockchain, application of smart contracts, and role change of accountants and auditors are four aspects. Based on the research on the hot topics, the paper sorts out the current problems, and puts forward relevant suggestions such as strengthening the supervision system, advocating the flat management mode, promoting the construction of continuous audit activities, and strengthening the professional talent reserve. It provides reference for accountants and auditors to study blockchain technology in the future.