Blockchain Technology for Secure Accounting Management: Research Trends Analysis

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,...

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Main Authors: Abad Segura, Emilio, Infante-Moro, Alfonso, González-Zamar, Mariana-Daniela, López-Meneses, Eloy
Format: info:eu-repo/semantics/article
Language:English
Published: MDPI 2021
Subjects:
Online Access:http://hdl.handle.net/10835/12005
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author Abad Segura, Emilio
Infante-Moro, Alfonso
González-Zamar, Mariana-Daniela
López-Meneses, Eloy
author_facet Abad Segura, Emilio
Infante-Moro, Alfonso
González-Zamar, Mariana-Daniela
López-Meneses, Eloy
author_sort Abad Segura, Emilio
collection DSpace
description 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
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spelling oai:repositorio.ual.es:10835-120052023-04-13T07:47:39Z Blockchain Technology for Secure Accounting Management: Research Trends Analysis Abad Segura, Emilio Infante-Moro, Alfonso González-Zamar, Mariana-Daniela López-Meneses, Eloy blockchain technology accounting management security lines of research 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 2021-07-21T09:49:03Z 2021-07-21T09:49:03Z 2021-07-10 info:eu-repo/semantics/article 2227-7390, http://hdl.handle.net/10835/12005 en https://www.mdpi.com/2227-7390/9/14/1631 Attribution-NonCommercial-NoDerivatives 4.0 Internacional http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess MDPI
spellingShingle blockchain technology
accounting
management
security
lines of research
Abad Segura, Emilio
Infante-Moro, Alfonso
González-Zamar, Mariana-Daniela
López-Meneses, Eloy
Blockchain Technology for Secure Accounting Management: Research Trends Analysis
title Blockchain Technology for Secure Accounting Management: Research Trends Analysis
title_full Blockchain Technology for Secure Accounting Management: Research Trends Analysis
title_fullStr Blockchain Technology for Secure Accounting Management: Research Trends Analysis
title_full_unstemmed Blockchain Technology for Secure Accounting Management: Research Trends Analysis
title_short Blockchain Technology for Secure Accounting Management: Research Trends Analysis
title_sort blockchain technology for secure accounting management: research trends analysis
topic blockchain technology
accounting
management
security
lines of research
url http://hdl.handle.net/10835/12005
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