Paper Details

This study aims to investigate the utilisation of blockchain technology in the field of financial accounting and (ESG) reporting. The indicated research aim is achieved on the basis of bibliometric review of high-quality peer-reviewed journal articles from 2017 to 2024. This study connnects the latest research to analyze blockchain's role in advancing sustainable financial practices. The review examines blockchain's decentralized, tamper-resistant features and its application in addressing critical challenges, such as data manipulation and audit inefficiencies. Furthermore, the study evaluates its contributions to green finance, investment strategies, and climate-related disclosures, highlighting case studies and frameworks relevant to Oman’s Vision 2040 goals. This thorough examination highlights the capacity of blockchain technology to improve adherence to regulatory frameworks, optimize procedural efficiencies, and facilitate principled financial governance. The findings aim to provide a valuable resource for academics, policymakers, and industry professionals exploring blockchain’s evolving role in reshaping financial accounting practices in Oman.

Financial Accounting, Blockchain, ESG Reporting, Regulatory Framework