Abstract
The scope of blockchain technology, initially associated with the cryptocurrency Bitcoin, is greater due to the multiple applications in various disciplines. Its use in accounting lies mainly in the fact that it reduces risks and the eventuality of fraud, eliminates human error, promotes efficiency, and increases transparency and reliability. This means that different economic sectors assume it as a recording and management instrument. The aim is to examine current and emerging research lines at a global level on blockchain technology for secure accounting management. The evolution of the publication of the number of articles between 2016 and 2020 was analyzed. Statistical and mathematical techniques were applied to a sample of 1130 records from the Scopus database. The data uncovered a polynomial trend in this period. The seven main lines of work were identified: blockchain, network security, information management, digital storage, edge computing, commerce, and the Internet of Things. The ten most outstanding emerging research lines are detected. This study provides the past and future thematic axes on this incipient field of knowledge, which is a tool for decision-making by academics, researchers, and directors of research investment programs.
Highlights
In recent years, global and multidisciplinary interest in Blockchain (BC) technology has grown exponentially since the Bitcoin cryptocurrency adopted it in 2008 [1]
He proposes triple-entry accounting based on distributed ledger technology (DLT), that is, it incorporates value units in a third information entry that is registered on the network through the encrypted BC [11]
This section seeks to provide an answer to RQ1: What has been the evolution of scientific production in this field of knowledge between 2016 and 2020? Figure 2 shows how the number of articles published between 2016 and 2020 about BC technology for secure accounting management has evolved worldwide
Summary
Global and multidisciplinary interest in Blockchain (BC) technology has grown exponentially since the Bitcoin cryptocurrency adopted it in 2008 [1]. In 2005, researcher Ian Grigg developed what can be considered the first application of BC in accounting [10] In this study, he proposes triple-entry accounting based on distributed ledger technology (DLT), that is, it incorporates value units (tokens) in a third information entry that is registered on the network through the encrypted BC [11]. He proposes triple-entry accounting based on distributed ledger technology (DLT), that is, it incorporates value units (tokens) in a third information entry that is registered on the network through the encrypted BC [11] These tokens can represent cryptocurrencies or with any accounting fact, good, right or obligation. The registration in distributed, irrevocable, and verified databases on the network, with a cryptographic digital signature, makes the BC allow the authenticity of the facts and the accounting information more reliable and transparent.
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