Blockchain and Transparency in Corporate Financial Management

Published: 20 April 2026| Version 1 | DOI: 10.17632/7d9mb6zcwn.1
Contributor:
David Alberto García Arango

Description

This dataset contains structured bibliographic and screening data compiled for a literature review and bibliometric analysis of blockchain-related research, with particular emphasis on financial transparency, accounting and auditing, corporate governance, on-chain governance, and tokenized voting. The collection includes 15 files: 14 CSV files with search results and 1 Excel workbook with organized screening and full-text extraction tables. Across the CSV files, the dataset includes 1,311 records retrieved from thematic searches, with fields such as paper title, source link, publication year, publication type, journal or source title, author names, DOI, PDF link, open-access status, citation count, abstract, and a short summary (TL;DR). The Excel file contains curated subsets used during the review process, including screening tables, full-text review matrices, Google Scholar identifiers in some sheets, abstracts, and relevant excerpts extracted from selected studies. The publication years represented in the dataset range from 1988 to 2025. Because the records were collected through multiple overlapping search strategies, some duplicate papers may appear across files. This dataset is intended to support reproducible bibliometric analyses, systematic screening, thematic synthesis, and comparative review of the academic literature on blockchain applications in governance, finance, transparency, and accountability. No personal or sensitive data are included.

Files

Steps to reproduce

To reproduce the bibliometric and review workflow, first import all CSV files included in the dataset into a spreadsheet editor or statistical environment (e.g., Excel, R, Python, or bibliometric software). Each CSV corresponds to a thematic search query related to blockchain, transparency, finance, governance, accounting/auditing, or tokenized voting. Second, merge the files into a single working database using the common bibliographic fields (e.g., paper title, DOI, authors, publication year, and source title). Third, identify and remove duplicate records, preferably by DOI and, where DOI is missing, by exact or near-exact title matching. Fourth, apply the screening process using the Excel workbook, which contains organized sheets for preliminary screening, basic filtering, and full-text review. Fifth, review abstracts and, where applicable, the “Relevant Excerpt” fields to determine study relevance for inclusion in the final analytical sample. Sixth, generate descriptive bibliometric indicators such as publication year trends, publication types, citation counts, open-access status, and source distribution. Finally, conduct thematic or domain-specific analysis using the screened records and excerpts, focusing on blockchain applications in transparency, governance, finance, accountability, and related fields.

Institutions

Categories

Social Sciences, Computer Science, Law, Accounting, Economics, Finance, Econometrics, Decision Science, Business Management

Licence