Beyond Efficiency: A Systematic Review of Blockchain Research in Accounting Ethics, Behavior, and Sustainability

International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 12 December 2025 DOI: 10.47191/ijcsrr/V8-i12-21, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 6089 *Corresponding Author: Sumardi Volume 08 Issue 12 December 2025 Available at: www.ijcsrr.org Page No. 6089-6097 Beyond Efficiency: A Systematic Review of Blockchain Research in Accounting Ethics, Behavior, and Sustainability Sumardi1*, Syahril Djaddang2, Suratno3 1,2,3 Postgraduate School – University of Pancasila Jakarta - INDONESIA ABSTRACT: This study offers a systematic review of the evolution of blockchain research within the accounting domain, emphasizing its relationships with ethics, behavioral influences, and sustainability. The review aims to elucidate the functioning of blockchain not merely as a technological advancement but also as a moral and institutional framework that fosters transparency and accountability in contemporary accounting practices. The research follows the guidelines for systematic reviews and meta-analyses and uses a systematic literature review method. We obtained sixty-seven peer-reviewed articles from the Scopus database and employed thematic and bibliometric methodologies for analysis. The analysis scrutinizes the geographical, methodological, and theoretical frameworks utilized in previous studies, in conjunction with publication trends. The findings demonstrate that the Theory of Planned Behavior, Institutional Theory, and Agency Theory constitute the three predominant frameworks in the literature. Recent studies indicate that these theories are becoming increasingly linked to explain how ethical judgment and institutional legitimacy affect the use of new technologies. Developed countries still dominate research, but developing areas are increasingly participating. Quantitative methods still rule, but the rise of mixed methods and design science approaches shows a big shift in how research is done. The review finds that blockchain could help create a new techno-ethical sustainability paradigm in accounting. It is advised that future research enhance cross-national studies, formulate comprehensive theoretical frameworks, and investigate the implications for policy and education to foster ethical, transparent, and sustainable accounting practices. KEYWORDS: Blockchain technology, Behavioral accounting, Ethical accounting, Sustainability INTRODUCTION The ongoing relationship between technology and ethics has changed how people approach, do, and study accounting recently. Blockchain technology has created a new way to ensure that financial reporting systems are open, honest, and trustworthy (Jiang, 2024; Tian et al., 2024). This technological advancement has paralleled a growing academic and professional focus on the ethical and behavioral aspects of accounting, raising significant inquiries regarding the decision-making processes of accountants in increasingly digital, automated, and intricate environments (Deng et al., 2023; Fülöp et al., 2023). As distributed ledger technology and artificial intelligence become more common in accounting, the field has to determine a way to balance new ideas with moral obligations, environmental concerns, and social responsibility. Interest in blockchain's role in accounting has grown quickly since 2015. This is in line with larger trends in digital finance and governance. More and more research shows that blockchain could make things more open, cut down on fraud, and make auditing more reliable (Prokopenko et al., 2024; Yang and Yin, 2023). Researchers are also becoming more aware that using blockchain raises new moral questions, such as those about data privacy, algorithmic bias, and the decreasing importance of human judgment in automated systems (Lehner et al., 2022). Nevertheless, notwithstanding these advancements, a significant portion of the current literature continues to concentrate on technical capabilities or bibliometric mapping (Garanina et al., 2021; Secinaro et al., 2021), with insufficient emphasis on the intersection of blockchain with ethical reasoning, behavioral factors, or sustainability issues in accounting. This disparity underscores a continual deficiency in comprehending the extensive social and ethical ramifications of digital transformation in the accounting field. The current study aims to bridge this gap by conducting a comprehensive review of literature that intersects blockchain, ethics, behavior, and sustainability. This review aims to discern the prevailing theoretical frameworks and methodological trends influencing current blockchain research in accounting by synthesizing behavioral, institutional, and technological viewpoints. In contrast to previous reviews that primarily regarded blockchain as a technological innovation, this study proposes a more International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 12 December 2025 DOI: 10.47191/ijcsrr/V8-i12-21, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 6090 *Corresponding Author: Sumardi Volume 08 Issue 12 December 2025 Available at: www.ijcsrr.org Page No. 6089-6097 comprehensive viewpoint by framing blockchain as an evolving ethical infrastructure that fosters transparency, accountability, and sustainable value generation within accounting systems. This review follows the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol and combines sixty-seven articles from Scopus that were published between 2015 and 2025. This study employs thematic and bibliometric analysis to chart the progression of blockchain-related accounting research and to scrutinize its conceptual and methodological trajectories. This study, directed by three principal research questions, investigates (1) global trends in publication patterns, geographical distribution, methodological approaches, and theoretical orientations; (2) the incorporation of ethical and sustainability dimensions within blockchain accounting research; and (3) the conceptual and methodological deficiencies that persist in the literature. This study theoretically contributes by expanding frameworks like institutional theory and the theory of planned behavior to elucidate the relationship between ethics and technology in accounting. Methodologically, the study integrates systematic review methodologies with thematic and bibliometric synthesis to create a clear and reproducible review framework. In practice, the results provide valuable guidance for regulators, educators, and practitioners aiming to foster responsible and sustainable integration of blockchain in the accounting field. In the end, this review shows that blockchain is not just a way to make things more efficient; it is also a way to change the way global accounting is done by making it more ethical and sustainable. RESEARCH METHOD This study utilized a systematic literature review methodology informed by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol established by Moher and associates in 2009. We chose the PRISMA framework because it is a clear, organized, and repeatable set of rules for doing systematic literature synthesis. This selection is because earlier reviews of its methodological rigor have shown that it is a suitable choice. Figure 1 shows the PRISMA flow diagram, which shows the steps of identification, screening, eligibility assessment, and inclusion. Figure 1. Identification, Screening, and Inclusion Steps (PRISMA Flow) International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 12 December 2025 DOI: 10.47191/ijcsrr/V8-i12-21, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 6091 *Corresponding Author: Sumardi Volume 08 Issue 12 December 2025 Available at: www.ijcsrr.org Page No. 6089-6097 Identification Stage The identification stage utilized the Scopus database, selected for its rigorous indexing criteria and esteemed global reputation for superior academic publications. The search strategy used Boolean operators to make the search more specific by combining relevant keywords like "blockchain in accounting," "behavioral accounting," and "ethical accounting." This first search found a total of 350 articles. Scopus was chosen over platforms like Google Scholar to lower the risk of duplication and keep publications from predatory journals or proceedings that haven't been peer-reviewed. The search process was done over and over again to ensure that all relevant studies were found. Stage of Screening During the screening stage, duplicate articles were automatically removed, and the remaining records were manually screened by looking at their titles and abstracts. Only articles that met the following criteria were kept: they had to be published between 2015 and 2025, they had to be in English, they had to be in Scopus-indexed journals, and they had to be directly related to blockchain, ethics, behavior, or sustainability. At this point, one hundred and twenty-four articles were thrown out because their publication dates were outside the range that was set, twenty-eight were thrown out because they didn't meet journal quality standards, and nine were thrown out because there was no abstract. As a result of these steps, one hundred and eighty-nine articles moved on to the next stage. Stage of Eligibility The eligibility stage included a full-text review of the other articles. Seventy-eight articles were excluded due to the unavailability of their full texts, while six additional articles were identified through backward and forward citation tracking. The process led to the evaluation of one hundred and seventeen articles for conceptual and methodological appropriateness. After a careful review of methodological rigor, contextual relevance, and theoretical contribution, forty-eight articles were taken out because they didn't meet the requirements. Stages of Inclusion and Analysis The final phase of inclusion yielded sixty-seven articles for comprehensive analysis. These included sixty-three articles indexed by Scopus and four additional articles from prominent conference proceedings and academic book chapters. We examined these articles using both quantitative and qualitative synthesis methods. The quantitative analysis identified publication trends based on year, geographic region, methodological approach, and theoretical framework. The qualitative analysis utilized the Watase Uake thematic analysis framework to discern conceptual patterns, prevailing themes, and interrelationships among variables pertinent to blockchain, behavioral accounting, and professional ethics. Validity and reliability of the process The PRISMA protocol made sure that the review process was open and could be repeated. Each stage employed explicit criteria to mitigate selection bias, and data triangulation was achieved by comparing thematic analysis results with bibliometric findings to bolster the validity of the synthesis. Consequently, this methodological framework delineates quantitative research trends and offers profound conceptual insights into the interplay of blockchain, ethics, and behavior in the formulation of a novel ethical and sustainable accounting paradigm. FINDINGS AND EXAMINATIONS The results of this systematic review show that the body of knowledge on blockchain, ethics, and sustainability in accounting is constantly changing and growing. This section doesn't just show descriptive trends; it also explains how research patterns show deeper conceptual changes in the field. The analysis is divided into publication trajectories, geographical distribution, methodological developments, and new theoretical orientations. This overview provides a complete picture of how the literature has grown over time. Patterns of publication and changes over time From 2015 to 2025, research activity grew considerably. Initial publications from 2015 to 2017 predominantly focused on conceptual frameworks, emphasizing ethical judgment and professional decision-making within conventional accounting settings. These studies established a foundation for subsequent dialogues regarding the influence of digital technologies on moral reasoning International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 12 December 2025 DOI: 10.47191/ijcsrr/V8-i12-21, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 6092 *Corresponding Author: Sumardi Volume 08 Issue 12 December 2025 Available at: www.ijcsrr.org Page No. 6089-6097 within the profession. Starting in 2018, though, research started to focus more on the practical uses of blockchain, especially how it can make things more open, cut down on fraud, and make audits more reliable. In 2021, there was the most output, which happened at the same time as more global talks about digital governance and sustainability reporting. The EU Digital Finance Package and the Task Force on Climate-related Financial Disclosures are two examples of initiatives that have sparked interest in blockchain. Researchers are now looking into how blockchain could help with more social and environmental accountability. This trend indicates a shift in the literature from a descriptive technological emphasis to more analytical and theory-based methodologies, utilizing bibliometric mapping, design science, and behavioral insights to elucidate blockchain's ethical and societal ramifications. Research's Geographic Distribution The geographical analysis reveals a distinct imbalance. Research from developed countries, especially the US, China, and the UK, makes up most of the publications. It's not surprising that there is such an imbalance, since these areas have better research facilities and rules. Still, it's encouraging to see that developing countries like India, Kenya, and Tanzania are making more of a contribution. Research from these areas often emphasizes ethical and behavioral aspects, mirroring local cultural values and varying institutional pressures. These patterns align with institutional theory, which emphasizes the impact of normative and cultural contexts on technology adoption. But there are still big gaps, especially in Southeast Asia and some parts of Africa. The limited representation from these regions indicates the necessity for additional cross-country comparative studies that investigate the interaction between blockchain adoption and diverse institutional logics and governance frameworks. The Field of Methodology Quantitative research remains the primary methodological approach, constituting approximately sixty percent of the analyzed studies. These studies usually use surveys, regression analyses, and bibliometric tools to find out how people feel about the benefits of blockchain, their moral views, and how likely they are to use it. While these methods facilitate extensive generalization, they frequently neglect the intricate social and cultural mechanisms that shape ethical decision-making. The literature has exhibited a distinct methodological transition since 2020. Mixed-method and design science studies have become more common, showing that people are starting to understand that blockchain's effects go beyond just technical features to include behavioral and institutional dynamics. Even though this is a positive trend, there aren't enough qualitative studies. Future research would benefit from the integration of qualitative methodologies, including interviews, case studies, and ethnographic analysis, with big data techniques, due to their capacity to uncover intricate moral and organizational complexities. Theoretical Foundations and a Focus on Research The analysis of the theoretical foundations indicates that three primary frameworks—the Theory of Planned Behavior, Institutional Theory, and Agency Theory—persist in their substantial impact on blockchain-related accounting research. The Theory of Planned Behavior has been extensively utilized to elucidate the influence of ethical intentions and subjective norms on professionals' responses to digital innovation. This line of inquiry illustrates the importance of individual beliefs, perceived expectations, and the moral climate in influencing attitudes toward emerging technologies. Institutional theory offers an additional perspective by highlighting the impact of cultural norms, regulatory pressures, and organizational expectations on the implementation of blockchain in accounting contexts. This viewpoint offers significant insights into the reasons certain environments more readily embrace digital technologies, particularly in contexts where legitimacy, compliance, and governance frameworks differ among institutions. At the same time, agency theory is still a basis for talks about transparency, information asymmetry, and the reliability of audits. This theory is often used by researchers to explain how blockchain's data structures that can be verified and can't be changed can make people more accountable and less likely to do something wrong. Along with these main theories, a few supporting frameworks, like the resource-based view and ethical decision-making models, have started to add to the conversation. These viewpoints show how ethical skills and technological skills can be used as strategic resources by organizations to gain a competitive edge and stay in business for a long time. These changes show a clear move toward a bigger techno-ethical framework. This new way of thinking shows that academics are trying to combine moral responsibility, social sustainability, and technological efficiency. The expansion of this paradigm signifies International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 12 December 2025 DOI: 10.47191/ijcsrr/V8-i12-21, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 6093 *Corresponding Author: Sumardi Volume 08 Issue 12 December 2025 Available at: www.ijcsrr.org Page No. 6089-6097 the advancement of the discipline. It provides a solid foundation for constructing comprehensive conceptual frameworks that illustrate the intricate connections between technology, ethics, and institutional governance. DISCUSSION This review's results suggest that research on blockchain technology in accounting is going through a big change. What began as a series of studies focused on technical efficiency has progressively transitioned to more profound considerations of ethical accountability, professional judgment, and organizational sustainability. Previous evaluations predominantly focused on operational benefits or the functionalities of digital systems (Secinaro et al., 2022; Lardo et al., 2022). In contrast, this study contextualizes blockchain within a broader social and ethical framework, promoting a more substantive discourse concerning its future implications for the accounting profession. The ensuing discussion analyzes these findings through critical engagement with existing scholarship, emphasizing the theoretical and practical implications of the emerging research trajectories. Geographic Concentration and Institutional Context The prevalence of research originating from developed nations, such as the United States, China, and the United Kingdom, reflects the trends noted by Garanina et al. (2022b) and Lardo et al. (2022). However, this review provides a more nuanced explanation. The number of publications doesn't just show how productive academics are; it also shows differences in research infrastructure, regulatory readiness, and technological investment. These structural factors consistently influence the types of questions posed and the sophistication of the methods employed. Studies from developing countries such as India and Kenya (Tumwebaze et al., 2022; Al Hattami, 2024) frequently prioritize ethical dilemmas, behavioral responses, and societal norms over purely technical challenges. This supports a key idea in institutional theory: that cultural norms and local expectations affect how technologies are understood, accepted, and eventually used (Hassanein et al., 2025). In essence, the adoption of blockchain signifies not only technological preparedness but also the cultural and institutional narratives that envelop it. The increasing input from the "global south" is especially noteworthy because it broadens the conversation beyond its usual Western bases. Research from Asia and Africa is adding increasingly to the field by looking at digital justice, inclusion, and ethical governance from different angles. This change is more than just a change in location; it shows that a more diverse research community is forming that challenges long-standing knowledge gaps in accounting research. Changes in Research Focus and Time-Based Development The increase in publications from 2020 to 2022 indicates more than just a surge in interest; it signifies a significant transformation in intellectual priorities. In line with Hanlon et al. (2022), this time frame coincides with increased worldwide focus on sustainability reporting, climate accountability, and responsible governance. This review transcends prior bibliometric analyses by emphasizing the dynamic evolution of the inquiries presented. Previous research often depicted blockchain as a formidable instrument for enhancing efficiency and facilitating automation. Recent studies, however, characterize it as an ethical and institutional framework capable of altering the interactions among accountants, regulators, and society at large (Fülöp et al., 2023; Deng et al., 2023). This change shows that the field is changing in a big way: accounting is becoming more than just a technical skill; it is also considered a way to build trust, legitimacy, and stewardship. Thus, the blockchain has two identities. It is still a new technology, but it is also becoming an ethical framework that makes everyday accounting processes more open and accountable. This nuanced understanding signifies a substantial transformation in the literature, suggesting that the profession is beginning to reevaluate its role in a society increasingly influenced by digital technologies. New Academic Issues and Methodological Trends From a methodological perspective, this review confirms the enduring dominance of quantitative methodologies in blockchain accounting research (Secinaro et al., 2022). Although these methods provide statistical rigor and generalizability, they frequently fail to adequately capture the nuanced social and ethical dynamics inherent in digital transformation. Studies that solely use numerical indicators to evaluate ethical reasoning or professional judgment particularly accentuate this limitation. The increasing use of mixed methods and design science approaches since 2020 is a favorable sign, though. These methods show that more and more people are realizing that adopting blockchain is not just a technical choice but also a choice about how people act, how society works, and how institutions work. The relative scarcity of qualitative studies continues to pose a challenge. International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 12 December 2025 DOI: 10.47191/ijcsrr/V8-i12-21, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 6094 *Corresponding Author: Sumardi Volume 08 Issue 12 December 2025 Available at: www.ijcsrr.org Page No. 6089-6097 Interviews, case studies, and ethnographic research can reveal moral dilemmas, cultural conflicts, and organizational tensions that are not apparent in quantitative datasets (Fülöp et al., 2023). The increasing utilization of analytical tools such as VOSviewer and Bibliometrix indicates that researchers are improving their ability to delineate research patterns. But if you don't carefully interpret the theory behind these tools, they could turn complicated social realities into visual clusters that don't explain anything. Therefore, the field would be better off with methodological pluralism that values both accuracy in data and subtlety in interpretation. Theoretical Convergence and the Rise of a Techno-Ethical Framework The results also show a surprising agreement between different theoretical points of view. The Theory of Planned Behavior, Institutional Theory, and Agency Theory continue to be the primary frameworks; however, they are increasingly utilized in conjunction rather than in isolation. When looked at together, these theories present a complex explanation of why people and organizations adopt blockchain that includes personal moral goals, organizational pressures, and structural incentives. This convergence indicates the development of a techno-ethical paradigm, an intellectual transformation that amalgamates technological advancement with ethical accountability and social sustainability. In this framework, blockchain is perceived not only as a remedy for information asymmetry or audit inefficiency but also as a means of instilling ethical standards and bolstering institutional legitimacy. The ethical dimension of blockchain, once considered marginal, has now emerged as a central focus of academic inquiry. Comparing with Previous Systematic Reviews This research presents a more thorough and unified viewpoint compared to earlier systematic reviews (Garanina et al., 2022b; Secinaro et al., 2022; Kitsantas and Chytis, 2022). Instead of just looking at bibliometric patterns, it also looks at ethical and sustainability issues, giving a fuller picture of what blockchain means for the accounting profession. This review also builds on the blockchain ecosystem framework proposed by Kitsantas and Chytis (2022) by introducing the Techno-Ethical Sustainability Framework, which defines blockchain as both a digital and a moral and institutional structure. This rethinking invites researchers to look at blockchain in a more complete way, one that sees its potential to change governance structures, organizational identity, and ethical culture. Contributions to Theory and Practice This study theoretically emphasizes the significance of behavioral and institutional frameworks in comprehending digital transformation in accounting. More significantly, it introduces the techno-ethical sustainability paradigm as a conceptual framework that links technological proficiency with ethical discernment and sustainability requirements. This framework offers a promising basis for forthcoming research aimed at elucidating the impact of digital accountability systems on moral reasoning, social trust, and institutional stability. The findings have many real-world effects. Policymakers need to make rules that are flexible enough to protect privacy and data governance while still letting new ideas come to light. Schools should include digital ethics and technology literacy in their accounting classes to prepare students for jobs that are becoming more automated. For professionals, blockchain is a chance to improve their ethical reputation, build trust with stakeholders, and show that they care about corporate responsibility. Newness and Academic Importance The originality of this research resides in its conceptual reorientation of blockchain. The review emphasizes blockchain's potential as a moral and social infrastructure, rather than merely a technical enhancement. The study connects three important areas— technology, ethics, and sustainability—into one big idea by using the Techno Ethical Sustainability Framework. Consequently, the review systematizes current knowledge and paves the way for novel research directions that acknowledge the ethical and institutional ramifications of digital transformation in accounting. FINAL THOUGHTS AND SUGGESTIONS FOR FUTURE RESEARCH This study provides a thorough synthesis of the evolution of blockchain research in accounting over the last decade, especially concerning ethics, behavioral perspectives, and sustainability. The review based on sixty-seven articles published between 2015 and 2025 shows a clear change in the field. Research has slowly shifted from focusing almost entirely on the technical efficiencies of blockchain to a more thoughtful, ethical, and sustainability-focused approach. International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 12 December 2025 DOI: 10.47191/ijcsrr/V8-i12-21, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 6095 *Corresponding Author: Sumardi Volume 08 Issue 12 December 2025 Available at: www.ijcsrr.org Page No. 6089-6097 The Theory of Planned Behavior, Institutional Theory, and Agency Theory are three important theoretical frameworks that still support a lot of the research that is out there. But their use has become more integrated than separate. Scholars are beginning to employ these frameworks in conjunction to demonstrate the impact of emerging technologies on moral judgment and the legitimacy of institutions. The merging of these points of view has led to what this review calls the techno-ethical sustainability paradigm. This conceptual framework redefines blockchain not solely as a digital infrastructure but as an ethical instrument that can enhance transparency, accountability, and public confidence in financial reporting. The geographical distribution of research also uncovers significant dynamics. The literature is still mostly written by people from developed countries like the US, China, and the UK, but more and more people from developing countries are writing it. These new studies mostly look at the social, cultural, and moral sides of using new technologies. They demonstrate that blockchain operates within a context influenced by institutional and societal expectations (Tumwebaze et al., 2022; Al Hattami, 2024). Quantitative approaches are still the most common, but the rise of mixed methods and design science research indicates that we are making real progress in gaining a better grasp on digital accounting phenomena. The review expands the field of blockchain research by combining technological, behavioral, and ethical aspects into a unified interdisciplinary framework. The results have real-world effects on teachers and policymakers, who are important for setting up responsible digital governance and making accounting classes that teach both ethical awareness and technological skills. Even with these contributions, there are still some areas that need more research. We need cross-national and longitudinal studies to comprehend the influence of cultural norms, regulatory frameworks, and digital infrastructure on the adoption of blockchain. Hybrid research designs that integrate big data analytics with qualitative inquiry may yield more profound insights into the social and ethical mechanisms driving technological transformation. 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Journal of Corporate Accounting & Finance, 29(4), 37–47. https://doi.org/10.1002/jcaf.22365 Cite this Article: Sumardi, Djaddang, S., Suratno (2025). Beyond Efficiency: A Systematic Review of Blockchain Research in Accounting Ethics, Behavior, and Sustainability. International Journal of Current Science Research and Review, 8(12), pp. 6089-6097. DOI: https://doi.org/10.47191/ijcsrr/V8-i12-21