Bitcoin: an analysis of the accounting and finance research published in international journals

Abstract

This paper consists of a literature review and a survey of scientific research published in journals about the theme cryptocurrencies. In a descriptive study, we used bibliometrics and the content analysis of articles that address the central theme, bitcoin. The study analysed 337 articles. The number of studies has been increased in the period from 2013 to 2018. The findings corroborate with the law of Bradford (many journals with few articles) and will meet with the Lotka's law (80% of the authors are logged only one study on the theme). The majority of researches conducted, in short, comparative studies with indexes and mathematical properties, using statistical tools such as analysis of variance and regression. It generally noted the lack of research on the topic in Brazilian journals, which enables opportunities for future studies.