Blockchain application in accounting and auditing: a bibliometric and systemic analysis

Abstract

Blockchain technology or also called "chain of blocks" has positioned itself in the economic scenario as one of the most powerful technological innovations that allow the speeding up of transactions or accreditations that were carried out for payments and that previously took days. Currently adopting this system in accounting and auditing practices, many possibilities have been opened in terms of optimizing resources and time of its processes; additionally, the accuracy and reliability of the registered transactions, which are now externally audited, create greater confidence for investors. Therefore, the objective of this research was to analyze the existing scientific literature on blockchain through a bibliometric and systemic study in the context of accounting and auditing, using the Proknow-C methodology and considering the Scopus database to describe the bibliographic variables. of articles published regarding the blockchain. The results show a list of relevant journals and authors in the field under study. All the authors highlight the disruptive innovation of the blockchain in the transparency and quality of financial and sustainability reports in companies.