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JCR Category: Business in ESCI edition

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2023) 1.2 Q4
Journal Citation IndicatorTM (2023) 0.33 Q3
Received: 2022-02-15  |  Accepted: 2022-04-12  |  Published: 2022-06-30

Title

Bibliometric analysis of the transformative synergies between blockchain and accounting in the uprooting of economic criminality


Abstract

The impact of globalization and the growing digitalization of the economy is becoming increasingly felt in the area of economic criminality, and we therefore believe that it is a matter of urgency to seek viable and effective solutions to manage this area of concerns, thus preventing the contamination of the borderline that currently separates legal and illegal technologies, depending on how they are regulated or not. In this light, the aim of our paper is to explore those instances in which blockchain accounting has the potential to be a viable solution to guarantee the security and legality of economic and financial transactions, thereby significantly mitigating the impact and frequency of economic criminality. The main objectives we pursue are to define the nature of the interrelation among the concept of blockchain, accounting and economic criminality and to evaluate the potential advantages of implementing blockchain technology in the accounting system. The main findings are a comprehensive mapping of the network that links blockchain technology, accounting and economic criminality employing the clustering method. These are likely to be of valuable assistance not only for the legislator, but also for the shaping of future research paths in this field and, last but not least, for an essential group of stakeholders such as computer scientists, accountants, auditors and national governments.


Keywords

blockchain, accounting system, economic crime, digitization, bibliometric analysis


JEL classifications

G32 , E51


URI

http://jssidoi.org/jesi/article/961


DOI


Pages

77-105


Funding


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Grosu, Veronica
Stefan cel Mare University, Suceava, Romania https://usv.ro
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Botez, Daniel
University "Vasile Alecsandri" of Bacau, Bacău, Romania https://www.ub.ro
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Melega, Anatol
Stefan cel Mare University, Suceava, Romania https://usv.ro
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Kicsi, Rozalia
Stefan cel Mare University, Suceava, Romania https://usv.ro
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Mihaila, Svetlana
Academy of Economic Studies of Moldova, Chișinău, Moldova, Republic of https://ase.md
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Macovei, Anamaria Geanina
Stefan cel Mare University, Suceava, Romania https://usv.ro
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Journal title

Entrepreneurship and Sustainability Issues

Volume

9


Number

4


Issue date

June 2022


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 2046  |  PDF downloads: 868

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