Jul 2026· Journal of Hospitality and Tourism Horizons· Vol 2, pp. 433-449· 1 citation· 34 references
TL;DR
The synthesis reveals that blockchain can strengthen digital trust through decentralization, traceability and transparency while supporting verifiable ESG reporting and ethical data governance, however, adoption remains constrained by regulatory fragmentation, interoperability challenges and tensions between decentralization ideals and implementation realities.
Abstract
As prior conceptualizations of blockchain have emphasized its role as a disruptive operational tool, fundamental questions regarding ethical governance, value creation and trust dynamics in hospitality and tourism remain open. This paper examines how blockchain reshapes trust, transparency and value creation, positioning it as governance infrastructure for responsible digital transformation.
Using a reflective and integrative approach following Torraco (2005) and Grant and Booth (2009), the study synthesizes peer-reviewed literature and industry reports from 2016 to 2025, drawing from Scopus, Web of Science and Google Scholar. Thematic analysis organizes findings around five strands: efficiency and security, customer experience and trust, sustainability and transparency, organizational adoption and integration with emerging technologies.
The synthesis reveals that blockchain can strengthen digital trust through decentralization, traceability and transparency while supporting verifiable ESG reporting and ethical data governance. However, adoption remains constrained by regulatory fragmentation, interoperability challenges and tensions between decentralization ideals and implementation realities. The analysis identifies a fundamental trust deficit stemming from information asymmetries, intermediary opacity and post-pandemic credibility concerns.
This paper contributes to theory by reframing blockchain as an ethical infrastructure operationalizing Corporate Digital Responsibility (CDR) principles.
For practitioners, blockchain offers actionable paths for transparency, automated transactions and customer trust, though managers must address interoperability and ROI measurement before scaling.
Socially, blockchain may empower travelers and suppliers through verifiable systems supporting fairness across tourism value chains.
This paper bridges theory and practice by explicitly identifying trust deficits and articulating research directions for empirical validation.
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It is concluded that blockchain redefines, rather than eliminates, the role of accountants and auditors, and that its consolidation will depend on regulatory progress, curricular updates, and further empirical evidence on its real-world implementation across diverse institutional contexts.
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