This review paper explores the integration of blockchain technology into supply chain accounting (SCA), highlighting its potential to enhance transparency and efficiency. The authors discuss the fundamental principles of blockchain, including decentralization, immutability, and transparency, and their applicability to SCA. They analyze the theoretical underpinnings, practical implications, and operational changes required for implementing blockchain in SCA. Despite the promising prospects, the paper identifies significant research gaps and calls for empirical studies to validate blockchain's benefits. The authors conclude by reflecting on the technology's future implications, emphasizing the need for continuous innovation and stakeholder collaboration to fully realize blockchain's potential in SCA practices. Key benefits include improved traceability, reduced fraud, and enhanced decision-making, while challenges such as technical complexity, regulatory uncertainty, and scalability issues are also addressed. The paper provides a comprehensive overview of the current state of blockchain in SCA, offering insights for businesses and researchers aiming to integrate this technology into their operations.This review paper explores the integration of blockchain technology into supply chain accounting (SCA), highlighting its potential to enhance transparency and efficiency. The authors discuss the fundamental principles of blockchain, including decentralization, immutability, and transparency, and their applicability to SCA. They analyze the theoretical underpinnings, practical implications, and operational changes required for implementing blockchain in SCA. Despite the promising prospects, the paper identifies significant research gaps and calls for empirical studies to validate blockchain's benefits. The authors conclude by reflecting on the technology's future implications, emphasizing the need for continuous innovation and stakeholder collaboration to fully realize blockchain's potential in SCA practices. Key benefits include improved traceability, reduced fraud, and enhanced decision-making, while challenges such as technical complexity, regulatory uncertainty, and scalability issues are also addressed. The paper provides a comprehensive overview of the current state of blockchain in SCA, offering insights for businesses and researchers aiming to integrate this technology into their operations.