Análisis bibliométrico del blockchain en el ámbito contable a partir del 2008

Abstract

Abstract:Blockchain as a computer technology applied in the accounting field, has opened many doors in terms of optimization of resources and time of the different accounting processes; For this reason, the objective of this work is to analyze the existing scientific literature on blockchain through a bibliometric study in the accounting field from 2008. Applying the Proknow-C methodology, the bibliographic variables of articles referring to blockchain and accounting published in databases: Scopus, Web of Science and Esmerald, obtaining a bibliographic portfolio with 72 articles which served for the development and conclusion of this work. The results indicated that the most cited journal is Southern California Law Review (SCLR), the three main authors who have addressed the subject were Wright, A., De Filippi, P. and Lemieux, VL The methods most applied in the studies are: Theoretical discussion, case study and literature analysis, concluding that the blockchain optimizes and processes information from companies or organizations that apply this technology to their accounting systems, notably improving the quality of accounting work.