Analiza bibliometrica a conceptului de contabilitate blockchain

Abstract

The current global economic system is characterized by a high degree of globalization and significant values, a high level of security and the efficiency of the system of transmission of economic-financial information between multiple subjects involved. In this context, the question arises of the legality and morality of the operations within these transactions, because, very often, they camouflage cases of economic crime with enormous damages. With these considerations in mind, we deemed it appropriate in this research to bibliometrically analyze the concept of blockchain, which is a new secure technology. The authors carried out an analysis of the specialized literature applying the quantitative method of retrospective analysis and description of the works published with the mentioned subject. We defined two research stages: the first stage consisted of data collection using the international Web of Science (WoS) database, and the second research stage involved the processing of data exported from the WoS platform with the Full record and Cited references option through the CiteSpace program for carrying out a biliometric analysis based on keywords. CZU:[657.1:004.056.55]:001.811; JEL: M40, M41; DOI: https://doi.org/10.53486/isca2023.10