AI–Blockchain Rural Accounting Assurance Review Dataset (2019–2025)

This repository contains the curated review dataset underlying the systematic review “AI–Blockchain Convergence for Rural Accounting Assurance: A Systematic Review and the Design of the ABAF-RE Framework” (2019–2025). It provides the structured materials created during the evidence identification, screening, eligibility assessment, and qualitative synthesis phases, enabling transparent traceability from PRISMA counts to the narrative and tabular synthesis.

The dataset includes (i) the screening log of 36 unique records after de-duplication, (ii) eligibility decisions for 21 full-text articles with documented exclusion reasons for 6 records, and (iii) the evidence extraction matrix for the 15 studies included in the qualitative synthesis (as reported in Figure 1 and synthesized in Table 1 of the manuscript). Variables captured in the extraction matrix correspond to the analytical dimensions used to characterize objectives, methods, technologies, verifiable contributions, gaps, and relevance to the proposed ABAF-RE framework.

All files contain derived review data only. No copyrighted full-text PDFs or restricted database exports are redistributed. Primary sources are fully cited in the manuscript and can be accessed through their publishers via the referenced DOI/URL. This repository supports methodological transparency and reuse of the review’s structured coding and synthesis artifacts.

本仓库收录了系统性综述《面向农村会计鉴证的AI-区块链融合应用：系统性综述及ABAF-RE框架（ABAF-RE Framework）设计》（2019–2025）所依托的经甄选整理的综述数据集。该数据集涵盖了在证据识别、文献筛选、资格审查与定性综合各阶段生成的结构化材料，可实现从PRISMA统计结果到叙事性综述与表格性综合成果的全流程可追溯。

本数据集包含三项内容：(i) 去重后保留的36条独立文献记录的筛选日志；(ii) 针对21篇全文文献的资格审查判定结果，其中6条记录附详细排除理由；(iii) 针对纳入定性综合的15项研究的证据提取矩阵（对应论文中图1所述内容，并在论文表1中完成综合呈现）。提取矩阵中捕获的变量，对应用于刻画研究目标、研究方法、所用技术、可验证贡献、研究缺口以及与所提出ABAF-RE框架相关性的分析维度。

本仓库所有文件仅包含经整理的综述衍生数据，未分发受版权保护的全文PDF或受限数据库导出内容。原始文献已在论文中完整引用，可通过参考文献中提供的DOI/URL链接访问其出版方平台。本仓库旨在提升该综述的方法学透明度，并支持其结构化编码与综合成果的复用。