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Bibliometric analysis of the transformative synergies between blockchain and accounting in the uprooting of economic criminality

Author

Listed:
  • Veronica Grosu

    (Stefan cel Mare University, Romania)

  • Daniel Botez

    (University "Vasile Alecsandri" of Bacau, Romania)

  • Anatol Melega

    (Stefan cel Mare University, Romania)

  • Rozalia Kicsi

    (Stefan cel Mare University, Romania)

  • Svetlana Mihaila

    (Academy of Economic Studies of Moldova, Moldova, Republic of)

  • Anamaria Geanina Macovei

    (Stefan cel Mare University, Romania)

Abstract

The impact of globalization and the growing digitalization of the economy is becoming increasingly felt in the area of economic criminality, and we therefore believe that it is a matter of urgency to seek viable and effective solutions to manage this area of concerns, thus preventing the contamination of the borderline that currently separates legal and illegal technologies, depending on how they are regulated or not. In this light, the aim of our paper is to explore those instances in which blockchain accounting has the potential to be a viable solution to guarantee the security and legality of economic and financial transactions, thereby significantly mitigating the impact and frequency of economic criminality. The main objectives we pursue are to define the nature of the interrelation among the concept of blockchain, accounting and economic criminality and to evaluate the potential advantages of implementing blockchain technology in the accounting system. The main findings are a comprehensive mapping of the network that links blockchain technology, accounting and economic criminality employing the clustering method. These are likely to be of valuable assistance not only for the legislator, but also for the shaping of future research paths in this field and, last but not least, for an essential group of stakeholders such as computer scientists, accountants, auditors and national governments.

Suggested Citation

  • Veronica Grosu & Daniel Botez & Anatol Melega & Rozalia Kicsi & Svetlana Mihaila & Anamaria Geanina Macovei, 2022. "Bibliometric analysis of the transformative synergies between blockchain and accounting in the uprooting of economic criminality," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(4), pages 77-105, June.
    • Handle: RePEc:ssi:jouesi:v:9:y:2022:i:4:p:77-105
    DOI: 10.9770/jesi.2022.9.4(4)
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    References listed on IDEAS

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    1. Maria Karajovic & Henry M. Kim & Marek Laskowski, 2019. "Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry," Australian Accounting Review, CPA Australia, vol. 29(2), pages 319-330, June.
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    More about this item

    Keywords

    blockchain; accounting system; economic crime; digitization; bibliometric analysis;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • E51 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Money Supply; Credit; Money Multipliers

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