Análise das características de um fragmento da literatura voltada à Blockchain e contabilidade

Abstract

Blockchain is the backbone of Bitcoin technology. However, there are other applications for the blockchain, including use by accounting. The general objective of this study is to analyze published studies referring ta blockchain and accounting from 2017 to 2022. To achieve the objective of the study, a bibliometric research was carried out on the WoS and Scopus platforms. The results from this database were analyzed for all different scientific production growth queries. The keywords used for the joint search query were: “Blockchain” and “Accouting”. As a result, he noticed a growing number of publications in recent years, from sixteen articles per year to one hundred and eighty-six. The journal IEEE ACESS was the one with the highest publication volume. Author Zhang, Y was the featured author. Among the most cited articles, works related mainly to artificial intelligence can be seen. Regarding the most cited works, the studies seek to organize a structure for smart contracts. The study initially contributes by mapping and characterizing the scientific productions regarding Blockchain and accounting, in addition to presenting results of qualified articles, where different systems are presented, these systems seek to increase the use of Blockchain and disseminate more Cryptocurrencies.