Blockchain y transparencia de la información en sistemas financieros digitales

Abstract

The expansion of digital financial systems in Latin America has increased the need for traceable, verifiable, reliable, and timely information to support managerial and financial decision-making. This study aimed to analyze the relationship between blockchain use, information transparency, and the quality of such decisions. A qualitative, documentary, non-experimental, and cross-sectional study was conducted through thematic analysis of scientific articles, technical reports, regulatory documents, and institutional reports published between 2021 and 2025. The results identified six application categories and more than 100 regional use cases across 23 countries, involving digital identity, payments, verifiable credentials, traceability, and digital assets. The findings also showed that traceability supported control, verifiability strengthened validation, information integrity enhanced consistency, and timeliness improved information availability for decision-making. The results indicated that these benefits depended on technological architecture, governance, interoperability, and data protection. It was concluded that blockchain can strengthen financial information transparency; however, it does not independently guarantee improvements in efficiency, profitability, or decision-making accuracy.