Blockchain e contabilidade: uma revisão sistemática

O objetivo desta pesquisa é analisar as publicações que relacionam blockchain e contabilidade, publicadas em revistas científicas e congressos internacionais de contabilidade e tecnologia entre os anos de 2015 e 2020 e apresentar as principais obras e autores do tema, as palavras- chave mais frequentes, as publicações mais citadas e o número total de publicações por país. São apresentados o funcionamento desta tecnologia e suas aplicações voltadas para a contabilidade e como a auditoria se beneficia desta tecnologia. O estudo presente nesse trabalho possui caráter qualitativo utiliza uma revisão bibliográfica a partir das bases de dados Web of Science, Scopus e Google Acadêmico, e demonstra os dados extraídos dos periódicos por meio de uma análise bibliométrica em quatro estágio

Blockchain implications for auditing: a systematic literature review and bibliometric analysis

Blockchain technology, smart contracts, and asset tokenization have relevant implications for the auditing environment. This paper evaluates the current stage of blockchain application in auditing, analyzing scientific publications and identifying the impact of what is already a reality and the potential effects of its improvements in audit professionals’ activities performance. The article considers the proposals and suggestions on the leading research indexed by the Scopus and Web of Science databases. We analyzed 374 papers on the topic of blockchain and provide a summary and analysis of the current state of auditing research. The bibliometric analysis was performed using the Bibliometrix R Package and the VOSviewer software. After a systematic study of abstracts and a general review of the papers to only include those directly related to our work’s objectives, we found 78 papers. The work results in a framework of potential and effective implications of blockchain technology for auditing, pointing out several new challenges in terms of skills and knowledge needed in this new reality of audit professionals

TEKNOLOGI ARTIFICIAL INTELLIGENCE DAN BLOCKCHAIN: SEBUAH KENISCAYAAN PADA AKUNTAN DAN AUDITOR

The development of technology has affected dramatic changes to the practice of all professions and accountants and auditors are no exception. This research provides a comprehensive review of the development of Artificial Intelligence and Blockchain technologies and their impact specifically in the accounting and auditing profession. This research aims to explore a change in the accounting and auditing profession in following the latest technological developments and analyzing the impact of its development in the future. This research method is using a descriptive qualitative approach. The results of this study are four research themes, namely: Real-Time Accounting, Triple-Entry Accounting, Sustainable Auditing and the Changing Role of Accountants and Auditors. By considering the dramatic changes and developments of Artificial Intelligence and Blockchain in the field of accounting and auditing, this research reflects how these two technologies will affect the processes and practices of accounting and auditors to be more effective and efficient. So that accountants and auditors can focus on planning and decision making. As for further research, it can be done with a quantitative approach, namely with experimental methods on the effect of artificial intelligence and blockchain technology on the behavior of accountants and auditors.Perkembangan teknologi telah mempengaruhi perubahan dramatis pada praktik semua profesi tidak terkecuali akuntan dan auditor. Penelitian ini memberikan tinjauan komprehensif tentang perkembangan teknologi artificial intelligence dan blockchain dan dampaknya khususnya dalam profesi akuntan dan auditor. Penelitian ini bertujuan mengeksplorasi sebuah perubahan profesi akuntansi dan auditor dalam mengikuti perkembangan teknologi terbaru dan menganalisis dampak dari perkembangannya di masa depan. Metode penelitian ini adalah menggunakan pendekatan kualitatif deskriptif. Hasil penelitian ini adalah empat tema penelitian yaitu: Akuntansi real-time, triple-entry acocunting, Audit yang berkelanjutan dan perubahan peran akuntan dan Auditor. Dengan mempertimbangkan perubahan dramatis dan perkembangan artificial intelligence dan blockchain di bidang akuntansi dan audit, penelitian ini mencerminkan bagaimana kedua teknologi ini akan mempengaruhi proses dan praktik akuntansi dan auditor menjadi lebih efektif dan efisien. Sehingga akuntan dan auditor dapat fokus kepada perencanaan dan pengambilan keputusan. Sedangkan untuk penelitian selanjutnya dapat dilakukan dengan pendekatan kuantitatif yaitu dengan metode eksperimen pada pengaruh teknologi artificial intelligence dan blockchain pada perilaku akuntan dan auditor

The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

PURPOSE : This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda for future research. DESIGN/METHODOLOGY/APPROACH : The authors include studies from 2010 to 2020 in their structured literature review (SLR), using accounting journals on the Scopus database, which yielded 40 articles with blockchain and auditing at its core. FINDINGS : One of the contributions of the authors’ analyses is to group the prior research, and therefore also the agenda for future research, into three main research areas: (1) Blockchain as a tool for auditing professionals to improve business information systems to save time and prevent fraud; (2) Smart contracts enabling Audit 4.0 efficiency, reporting, disclosure and transparency; (3) Cryptocurrency and initial coin offerings (ICOs) as a springboard for corporate governance and new venture financing. The authors’ findings have several important implications for practice and theory. PRACTICAL IMPLICATIONS : The results of this study emphasise that (1) the disruption of blockchain in auditing is in a nascent phase and there is a need for compelling empirical studies and potential for the involvement of practitioners; (2) there may be a need to reconsider audit procedures especially suited for digitalisation and BT adoption; (3) standards, guidelines and training are required to pivot towards and confront the challenge BT will represent for auditing; and (4) there are two sides to the BT coin for auditing, enthusiasm about the potential and risk upon implementation. These practical implications can also be seen as a template for future research in a quest to align theory and practice. ORIGINALITY/VALUE : The authors’ SLR facilitates the identification of research areas and implications, forming a useful baseline for practitioners, professionals and academics, as they draft the state of the art on the disruption of blockchain in auditing, highlighting how BT is changing auditing activities and traditions.https://www.emerald.com/insight/publication/issn/0951-3574hj2021Accountin

Blockchain in accounting research : current trends and emerging topics

Purpose This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of inquiry. Design/methodology/approach This study’s analysis combined a structured literature review with citation analysis, topic modelling using a machine learning approach and a manual review of selected articles. The corpus comprised 153 academic papers from two ranked journal lists, the Association of Business Schools (ABS) and the Australian Business Deans Council (ABDC), and from the Social Science Research Network (SSRN). From this, the authors analysed and critiqued the current and future research trends in the four most predominant topics of research in blockchain for accounting. Findings Blockchain is not yet a mainstream accounting topic, and most of the current literature is normative. The four most commonly discussed areas of blockchain include the changing role of accountants; new challenges for auditors; opportunities and challenges of blockchain technology application; and the regulation of cryptoassets. While blockchain will likely be disruptive to accounting and auditing, there will still be a need for these roles. With the sheer volume of information that blockchain records, both professions may shift out of the back-office toward higher-profile advisory roles where accountants try to align competitive intelligence with business strategy, and auditors are called on ex ante to verify transactions and even whole ecosystems. Research limitations/implications The authors identify several challenges that will need to be examined in future research. Challenges include skilling up for a new paradigm, the logistical issues associated with managing and monitoring multiple parties all contributing to various public and private blockchains, and the pressing need for legal frameworks to regulate cryptoassets. Practical implications The possibilities that blockchain brings to information disclosure, fraud detection and overcoming the threat of shadow dealings in developing countries all contribute to the importance of further investigation into blockchain in accounting. Originality/value The authors’ structured literature review uniquely identifies critical research topics for developing future research directions related to blockchain in accounting.© Tatiana Garanina, Mikko Ranta and John Dumay. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcodefi=vertaisarvioitu|en=peerReviewed

Enterprise Systems and Blockchain Technology: The Dormant Potentials

This paper surveys the current status of blockchain technologies integration and its potentials with enterprise systems’ (ES). The blockchain technology has received substantial attention since the recent cryptocurrency-boom. The corporate world seeks to stay on the blockchain-train by exploring how they can benefit from the evolving technology and platforms. Hence, this research explores the capabilities and potentials of blockchain technology illustrated in the extant literature and investigates how it can reinforce, and be integrated with enterprise systems through semi-structured interviews with subject matter experts. The literature and collected data were classified into four components of blockchain technologies; identity, assets, logistics, and transactions. Our main findings suggest that there is scarce literature on blockchain integration with ES. Nevertheless, there is a huge potential for this integration, specifically on the transactions, identity, and logistics dimensions. In addition, our interview results suggest that blockchains can reinforce ES by accomplishing a single source of truth, and a common environment for shared information amongst a larger scope of actors and organizations.publishedVersio

PESQUISA EM CONTABILIDADE SOBRE BLOCKCHAIN: OLHANDO PELAS LEIS DE BRADFORD, LOTKA E ZIPF

A tecnologia blockchain foi criada inicialmente para dar suporte ao desenvolvimento da moeda digital bitcoin, esta mantém registros das transações, documentos e informações. Está vinculada com o tema contabilidade pois atua como um livro-razão, que guarda todos os registros dos clientes. Esta pesquisa, bibliométrica, tem sua atenção voltada para os estudos que relacionam o blockchain, com seus potenciais usos pela contabilidade. Com o objetivo de descrever os estudos na área contábil que trataram da temática blockchain nas bases de dados Scopus e Web of Science, traz a descrição dos periódicos internacionais que mais publicaram sobre o tema, bem como os autores mais profícuos que contribuíram para entender, em associação com os termos utilizados nas pesquisas, o interesse sobre o assunto pelo olhar contábil e os direcionamentos tomados pelos temas abordados. Com base em uma amostra final de 105 artigos, foi possível perceber um aumento expressivo no interesse pelo tema “blockchain” relacionado com a contabilidade a partir de 2019, 81,9% dos artigos encontrados estão situados após esse ano. O interesse pelo tema vem aumentando juntamente com o lançamento de novas moedas virtuais e a necessidade de regulação e monitoramento das transações. Os autores percebidos como principais nas pesquisas sobre blockchain abordaram temas que merecem atenção e são válidos no contexto internacional. Entre as oportunidades elencadas por estes se destacam as relacionadas aos sistemas contábeis e a asseguração da qualidade da informação para a tomada de decisão pelos gestores

Blockchain accounting research : looking for the laws of Bradford, Lotka and ZIPF

A tecnologia blockchainfoi criada inicialmente para dar suporte ao desenvolvimento da moeda digital bitcoin, esta mantém registros das transações, documentos e informações. Está vinculada com o tema contabilidade pois atua como um livro-razão, que guarda todos os registros dos clientes. Esta pesquisa, bibliométrica, tem sua atenção voltada para os estudos que relacionam o blockchain, com seus potenciais usos pela contabilidade. Com o objetivo de descrever os estudos na área contábil que trataram da temática blockchainnas bases de dados Scopus e Web of Science, traz a descrição dos periódicos internacionais que mais publicaram sobre o tema, bem como os autores mais profícuos que contribuíram para entender, em associação com os termos utilizados nas pesquisas, o interesse sobre o assunto pelo olhar contábil e os direcionamentos tomados pelos temas abordados. Com base em uma amostra final de 103 artigos, foi possível perceber um aumento expressivo no interesse pelo tema “blockchain” relacionado com a contabilidade a partir de 2019, 81,9% dos artigos encontrados estão situados após esse ano. O interesse por pesquisas no tema vem aumentando juntamente com o lançamento de novas moedas virtuais e a percepção por regulação e monitoramento das transações. Os autores percebidos como principais nas pesquisas sobre blockchainabordaram temas que merecem atenção e são válidos no contexto internacional. Entre as oportunidades elencadas por estes se destacam os impactos nos sistemas contábeis e a interação entre contabilidade e as tecnologias relacionadas à internet (“nuvem”, “big data”, inteligência artificial e blockchain).Blockchain technology was initially created to support the development of bitcoin digital currency, which keeps records of transactions, documents and information. It is linked to the accounting theme as it acts as a ledger, which holds all customer records. This bibliometric research has its attention focused on studies that relate the blockchain with its potential uses in accounting. In order to describe the studies in the accounting area that dealt with the blockchain theme in the Scopus and Web of Science databases, it provides a description of the international journals that published the most on the subject, as well as the most fruitful authors who contributed to understanding, in association with the terms used in the researches, the interest in the subject from the accounting perspective and the directions taken by the approached themes. Based on a final sample of 103 articles, it was possible to notice a significant increase in interest in the “blockchain” topic related to accounting from 2019, 81.9%of the articles found are located after that year. The interest in research on the subject comes together with the launch of new virtual currencies and the perception of the need for regulation and monitoring of transactions. The authors perceived as leading in blockchain research addressed themes that deserve attention and are valid in the international context. Among the opportunities listed by them, the impacts on accounting systems and the interaction between accounting and internet-related technologies (cloud, big data, artificial intelligence and blockchain) stand out

Critical Auditors\u27 Expertise for Blockchain-Based Business Environment

The future of work of both external and internal auditors is exciting and promising, as well as, in the same time, threatening and extremely demanding. The exciting and promising part is connected with lots of possibilities for auditors’ professional career developments and specialization, while the threatening and demanding part is directed towards the ongoing demand and need for continuous education and upgrading their knowledge base and skill sets in order to be able to stay up to date with all developments and changes in their and their clients’ internal and external surroundings. Today these surroundings are characterized by big data and usage of information and communication technologies (ICTs), among which the blockchain technology (BCT) is described as the most pervasive and promising one. This paper is primarily driven by the scarcity of literature and conducted scientific researches regarding the specialized educations and expertise that auditors need to attend and possess in order to be able to exist in the blockchain-based business environment. Therefore, the main research objective of this paper was to determine critical external and internal auditors’ expertise that they need to possess in order to be relevant and successful in the blockchain-based business environment. In order to achieve this main objective, desk research and survey research were conducted. Survey research was conducted on a sample of external and internal auditors in Croatia. In general, results of the empirical research showed that both external and internal auditors in Croatia think that they need to possess high level of expertise in advanced analytical procedures (APs) in order to be able to audit blockchain-based business operations. Consequently, this then instantaneously increases auditors’ demand for specialized education in fields of BCT, APs, and data analytics (DAs) in general

Blockchain Technology for Secure Accounting Management: Research Trends Analysis

The scope of blockchain technology, initially associated with the cryptocurrency Bitcoin, is greater due to the multiple applications in various disciplines. Its use in accounting lies mainly in the fact that it reduces risks and the eventuality of fraud, eliminates human error, promotes efficiency, and increases transparency and reliability. This means that different economic sectors assume it as a recording and management instrument. The aim is to examine current and emerging research lines at a global level on blockchain technology for secure accounting management. The evolution of the publication of the number of articles between 2016 and 2020 was analyzed. Statistical and mathematical techniques were applied to a sample of 1130 records from the Scopus database. The data uncovered a polynomial trend in this period. The seven main lines of work were identified: blockchain, network security, information management, digital storage, edge computing, commerce, and the Internet of Things. The ten most outstanding emerging research lines are detected. This study provides the past and future thematic axes on this incipient field of knowledge, which is a tool for decision-making by academics, researchers, and directors of research investment program