BLOCKCHAIN AND ITS INFLUENCE ON QUALITY OF ACCOUNTING INFORMATION: A BIBLIOMETRIC ANALYSIS
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Abstract
This article aims to map the influence of blockchain technology on the quality of accounting information, in terms of scientific production in the period from 2008 to 2023. The Web of Science was used as a data source. Inclusion and exclusion criteria were applied to select articles, resulting in a total of 393 articles for analysis. The selected studies were analyzed using co-citation techniques, through data clustering. The co-citation analysis reveals three study clusters related to the topic: "Blockchain and Immutable Technology", "Blockchain and Accounting" and "Blockchain and Quality of Accounting Information". Each of these clusters focuses on different aspects of the application of blockchain technology in accounting, including its technological characteristics, benefits and challenges, and the impact on the quality of accounting information. The results indicated that the application of blockchain technology in accounting has the potential to increase the reliability of accounting information, reduce information asymmetry between companies and external investors, and improve the transparency and security of accounting records. This bibliometric analysis provides a comprehensive view of the current state of research on the topic, contributing to the understanding of trends and advances in this field and providing relevant insights for professional practice and future research.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
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