Blockchain and accounting information systems: enhancing sustainability reporting with triple-entry accounting

Abstract

This study analyses the intersection between blockchain technology, accounting and sustainability, examining how blockchain is transforming accounting practices toward greater transparency, traceability and alignment with sustainability goals. It also identifies the main intellectual, geographical and thematic structures of this emerging field, with particular attention to triple-entry accounting, environmental, social and governance (ESG) reporting, supply chain traceability and regulatory challenges. The study conducts a bibliometric analysis of 57 articles indexed in Web of Science and Scopus from 2016 to 2024. Using VOSviewer software, it identifies the most influential authors, countries, publishers and thematic clusters, providing a systematic overview of scientific production, knowledge structures and emerging research trends in blockchain, accounting and sustainability. The results show a strong increase in scientific production, confirming the growing relevance of blockchain in accounting and sustainability research. The findings highlight its application in supply chain traceability, ESG reporting, accounting automation and triple-entry accounting. Five thematic clusters are identified, suggesting future research lines on technology adoption in education, sustainable supply chains, artificial intelligence, smart contract regulation and institutional governance. This study offers an integrated bibliometric view of the evolution of blockchain and accounting research toward interdisciplinary and sustainability-oriented approaches. Its originality lies in identifying research gaps and emerging trends while proposing a framework to understand accounting digital transformation. It provides guidance for future research and professional practice, supporting more digital, transparent and sustainable accounting systems.