BLOCKCHAIN IN ACCOUNTING

BIBLIOMETRY AND REVIEW OF STUDIES PUBLISHED BETWEEN 2010 AND 2020

Abstract

Accounting is relevant in business management, producing and recording information that reflects the economic, financial, and patrimonial situation of organizations. The challenges in the market have grown with the presence of emerging systems such as Blockchain, requiring changes in the work of accounting professionals very quickly, however academic studies are still slow on this topic. The objective of the study was to identify the interfaces of Blockchain technology with accounting science pointed out in the publications of the main journals that are in the Scopus databases. This is an exploratory-descriptive research, with a mixed approach (quantitative and qualitative nature), supported by bibliometrics and review. A concentration of production by researchers of English origin was observed, especially in the United States, Australia and Canada; of the universities with the most production: City University of New York, Lehman College and University of Southern California, located in the USA; the journal that published the most was Journal of Emerging Technologies In Accounting; the authors Smith, SS and O'Leary, D. E, were the ones who produced the most in this period, while prominent ones are Dai, J., Vasarhelyi, MA, O'Leary DE, Kokina, J., Mancha, R. , Pachamanova. The research contributes with the perspectives linked to the interfaces of emerging technologies, bringing issues to the national field to be discussed on IoT, Smart Contracts, Supply Chain Management and Triple-entry accounting.