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Blockchain Technology for Secure Accounting Management: Research Trends Analysis

Author

Listed:
  • Emilio Abad-Segura

    (Department of Economics and Business, University of Almeria, 04120 Almeria, Spain)

  • Alfonso Infante-Moro

    (Department of Financial Economics, Accounting and Operations Management, University of Huelva, 21071 Huelva, Spain)

  • Mariana-Daniela González-Zamar

    (Department of Education, University of Almeria, 04120 Almeria, Spain)

  • Eloy López-Meneses

    (Department of Education and Social Psychology, Pablo de Olavide University, 41013 Sevilla, Spain
    Research Institute in Social Sciences and Education, Vice-Rectory for Research and Postgraduate, University of Atacama, Copiapó 1530000, Chile)

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.

Suggested Citation

  • Emilio Abad-Segura & Alfonso Infante-Moro & Mariana-Daniela González-Zamar & Eloy López-Meneses, 2021. "Blockchain Technology for Secure Accounting Management: Research Trends Analysis," Mathematics, MDPI, vol. 9(14), pages 1-26, July.
    • Handle: RePEc:gam:jmathe:v:9:y:2021:i:14:p:1631-:d:591943
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    2. Marcus Smith & Milind Tiwari, 2023. "The implications of national blockchain infrastructure for financial crime," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 31(2), pages 236-248, June.

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