Research framework
| Group | Category | Variables | Specifications | Results (n°, %) |
|---|---|---|---|---|
| 1 | Bibliometric data | Main information | Years | – |
| Document types | – | |||
| Sources | ||||
| Dominance ranking | – | |||
| Keywords | – | |||
| Authors | Collaboration | – | ||
| Mixed | 7 (3%) | |||
| Authors' affiliation | Practitioner | 28 (13%) | ||
| Scholar | 175 (83%) | |||
| Citations | ||||
| 93 (100%) | ||||
| 2 | Blockchain's definition (a = 0.795) | Yes | 36 (39%) | |
| Not specified | 57 (61%) | |||
| 3 | Research methodologies (a = 0.667) | Action research | 5 (5%) | |
| Case study | 5 (5%) | |||
| Discourse analysis | 33 (35%) | |||
| Interviews | 1 (1%) | |||
| Literature review | 11 (12%) | |||
| Mixed method | 2 (2%) | |||
| Modeling | 21 (23%) | |||
| Other qualitative | 13 (14%) | |||
| Thematic | 1 (1%) | |||
| Viewpoint | 1 (1%) | |||
| 93 (100%) | ||||
| 4 | New business models involved (a = 0.795) | Not specified | 90 (97%) | |
| Yes | 3 (3%) | |||
| 93 (100%) | ||||
| Business process (a = 0.667) | Contracts | 4 (4.30%) | ||
| Finance | 9 (9.68%) | |||
| Governance | 5 (5.38%) | |||
| Human resources | 5 (5.38%) | |||
| Legal | 8 (8.60%) | |||
| Management and control | 40 (43.01%) | |||
| Procurement | 2 (2.15%) | |||
| Sales | 6 (6.45%) | |||
| Supply chain | 14 (15.05%) | |||
| 93 (100%) | ||||
| 5 | Focus (a = 0.667) | Accounting | 19 (20.43%) | |
| Auditing | 10 (10.75%) | |||
| Accountability | 4 (4.30%) | |||
| Both | 7 (7.53%) | |||
| Others | 53 (56.99%) | |||
| 93 (100%) | ||||
| 6 | Blockchain characteristics (a = 0.667) | Consensus mechanism | 18 (19%) | |
| Cryptographic hashing | 15 (16%) | |||
| Decentralization | 21 (23%) | |||
| Immutability | 18 (19%) | |||
| Transparency | 24 (26%) | |||
| Verifiability | 21 (23%) | |||
| 93 (100%) | ||||
| Type of blockchain and governance (a = 0.667) | Public | 12 (13%) | ||
| Private | 11 (12%) | |||
| Hybrid | 15 (16%) | |||
| Not specified | 55 (59%) | |||
| 93 (100%) | ||||
| 7 | Connection with other technologies (a = 0.667) | Yes | Artificial intelligence | 2 (2.15%) |
| Big data | 1 (1.08%) | |||
| Machine learning | 1 (1.08%) | |||
| Both | 3 (3.23%) | |||
| Not specified | 86 (92.47%) | |||
| 93 (100%) | ||||
| 8 | Accounting theory (a = 0.667) | Yes | Financial accounting | 2 (2.43%) |
| Managerial accounting | 7 (7.53%) | |||
| Both | 2 (2.43%) | |||
| Not specified | 82 (88.17%) | |||
| 93 (100%) | ||||
| Implications (a = 0.795) | Practical | 38 (40.86%) | ||
| Theoretical | 44 (47.31%) | |||
| Policy | 11 (11.83%) | |||
| 93 (100%) |
| Group | Category | Variables | Specifications | Results ( |
|---|---|---|---|---|
| 1 | Bibliometric data | Main information | Years | – |
| Document types | – | |||
| Sources | ||||
| Dominance ranking | – | |||
| Keywords | – | |||
| Authors | Collaboration | – | ||
| Mixed | 7 (3%) | |||
| Authors' affiliation | Practitioner | 28 (13%) | ||
| Scholar | 175 (83%) | |||
| Citations | ||||
| 93 (100%) | ||||
| 2 | Blockchain's definition ( | Yes | 36 (39%) | |
| Not specified | 57 (61%) | |||
| 3 | Research methodologies ( | Action research | 5 (5%) | |
| Case study | 5 (5%) | |||
| Discourse analysis | 33 (35%) | |||
| Interviews | 1 (1%) | |||
| Literature review | 11 (12%) | |||
| Mixed method | 2 (2%) | |||
| Modeling | 21 (23%) | |||
| Other qualitative | 13 (14%) | |||
| Thematic | 1 (1%) | |||
| Viewpoint | 1 (1%) | |||
| 93 (100%) | ||||
| 4 | New business models involved ( | Not specified | 90 (97%) | |
| Yes | 3 (3%) | |||
| 93 (100%) | ||||
| Business process ( | Contracts | 4 (4.30%) | ||
| Finance | 9 (9.68%) | |||
| Governance | 5 (5.38%) | |||
| Human resources | 5 (5.38%) | |||
| Legal | 8 (8.60%) | |||
| Management and control | 40 (43.01%) | |||
| Procurement | 2 (2.15%) | |||
| Sales | 6 (6.45%) | |||
| Supply chain | 14 (15.05%) | |||
| 93 (100%) | ||||
| 5 | Focus ( | Accounting | 19 (20.43%) | |
| Auditing | 10 (10.75%) | |||
| Accountability | 4 (4.30%) | |||
| Both | 7 (7.53%) | |||
| Others | 53 (56.99%) | |||
| 93 (100%) | ||||
| 6 | Blockchain characteristics ( | Consensus mechanism | 18 (19%) | |
| Cryptographic hashing | 15 (16%) | |||
| Decentralization | 21 (23%) | |||
| Immutability | 18 (19%) | |||
| Transparency | 24 (26%) | |||
| Verifiability | 21 (23%) | |||
| 93 (100%) | ||||
| Type of blockchain and governance ( | Public | 12 (13%) | ||
| Private | 11 (12%) | |||
| Hybrid | 15 (16%) | |||
| Not specified | 55 (59%) | |||
| 93 (100%) | ||||
| 7 | Connection with other technologies ( | Yes | Artificial intelligence | 2 (2.15%) |
| Big data | 1 (1.08%) | |||
| Machine learning | 1 (1.08%) | |||
| Both | 3 (3.23%) | |||
| Not specified | 86 (92.47%) | |||
| 93 (100%) | ||||
| 8 | Accounting theory ( | Yes | Financial accounting | 2 (2.43%) |
| Managerial accounting | 7 (7.53%) | |||
| Both | 2 (2.43%) | |||
| Not specified | 82 (88.17%) | |||
| 93 (100%) | ||||
| Implications ( | Practical | 38 (40.86%) | ||
| Theoretical | 44 (47.31%) | |||
| Policy | 11 (11.83%) | |||
| 93 (100%) |
Source(s): Authors' elaboration
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