从CiteSpace (2013-2023) 的角度看,区块链会计文献的演变
Chengyu Liu1, Volodymyr Muravskyi2, Wenjun Wei1
1School of Economics and Management, Nanchang Institute of Science and Technology, Nanchang, 330108, China.
Heliyon
|June 17, 2024
概括
区块链技术通过提高可追溯性和效率来增强会计,可能节省数十亿美元. 尽管面临当前的挑战,但其与人工智能的集成有望彻底改变财务记录管理和报告系统.
科学领域:
- 会计和信息系统会计和信息系统
- 计算机科学与技术 计算机科学与技术
- 新兴技术 新兴技术
背景情况:
- 工业革命4.0推动了区块链技术的采用,因为其在可追溯性,透明度,安全性和效率方面的好处.
- 在会计领域的区块链有可能将员工的工作量减少50%,并为全球公司节省数十亿美元.
- 目前面临的挑战包括有限的数据处理,信息保密和监管障碍,这表明该技术处于实验阶段.
研究的目的:
- 使用可视化工具分析区块链会计的演变和关键研究领域.
- 识别区块链会计领域的重要文件,关键词和研究趋势.
- 了解区块链技术对会计领域的重要贡献.
主要方法:
- 利用CiteSpace软件从科学网络 (WoS) 核心区块链会计数据库 (2013-2023) 创建知识地图.
- 通过共同引用分析,日志概率 (LLR) 网络集群和共同出现的关键字分析了1414份文件.
- 采用新兴时区图表方法进行知识演变分析.
主要成果:
- 确定了区块链会计中的关键研究领域和演变趋势.
- 突出重要关键词:区块链技术,智能合约,人工智能,互联网,信息系统和供应链.
- 证实了区块链在为会计信息提供防改,可追踪和可共享的平台方面的作用.
结论:
- 预计在会计信息系统中采用区块链将大大改善记录和报告.
- 区块链与人工智能相结合,可以提高安全性,透明度和准确性,有可能改变财务记录管理.
- 区块链技术,智能合约和人工智能是不断发展的区块链会计知识系统的关键组成部分.
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