ABSTRACT:
The technology of the blockchain has spread in various areas finding the main application in the markets financed by cryptocurrency. The main topics in terms of the number of publications from 2011 to 2017 are computer science, mathematics and economics, econometrics and finance. The productive classes where the blockchain finds the most significant application in order are computer science, mathematics, engineering, decision making, decision sciences, medicine, biochemistry, genetics and molecular biology and art and humanities. The leading publications in the economic and accounting field focus on bitcoin and cryptocurrency. A poor application in public sectors is evident, for this reason the paper affords the literature gap. Only some sectors, considering the public group as a compendium of possible participation and sectors of public interest are treated. However, the blockchain can have multiple repercussions even in the public sphere. In fact, the study aim is to contextualize blockchain technology focusing on the theoretical and practical application in public or public interest. The methodology is based on a systematic analysis carried out considers the period between 2016 and 2019. The literature analysis includes a selection of the bibliography from the databases, definition of the combination of keywords, elimination of the duplicated articles, definition and application of the exclusion criteria of the articles according to the theme, qualification of articles and definition of those that are entirely legible. The keywords used for the analysis are “blockchain”, “public” and “accounting”. The articles allow identifying the application in some public and public interest sectors, sometimes only at a theoretical level, other times at a practical level. The analysis identifies eight main characteristics related to the blockchain and possible applications in the public sector or the public interest. Through the analysis the authors have highlighted where it is still necessary to test the application of the blockchain to possible public sectors, the fallout in terms of effectiveness and efficiency, practical experiences and possible investigations and theoretical gaps even where technology is applied. The scope of the blockchain remains a multidisciplinary area that today identifies little literature in the public sphere and the field of management and accounting. The systematic review analyzes and defines for the first time the lines of research ever addressed in the literature to date on blockchain applied to the public sector.
KEYWORDS: blockchain, public sector, blockchain features.
