Screened, Merged and Deduplicated Pre-Harmonisation Bibliographic Dataset on Blockchain Technology in Accounting, 2006–2026

This dataset contains a screened, merged, record-level deduplicated, pre-harmonisation bibliographic corpus on blockchain technology and related distributed-ledger applications in accounting. Bibliographic records were retrieved from Scopus and the Web of Science Core Collection in June 2026. The searches initially returned 6,909 records from Scopus and 6,096 records from Web of Science. An initial title-and-abstract screening for topical relevance was applied to both databases before the records were uploaded to BiblioSpy. This stage excluded 4,994 Scopus records and 4,133 Web of Science records, leaving 1,915 Scopus records and 1,963 Web of Science records. A total of 3,878 records therefore entered the database-integration stage. BiblioSpy identified and removed six intra-database duplicate records—three within Scopus and three within Web of Science—and identified 936 publications represented in both databases. After record-level deduplication and integration, 2,936 unique publications remained, comprising 976 Scopus-only records, 1,024 Web of Science-only records and 936 records indexed in both databases. A second relevance screening was conducted after database integration and deduplication. The titles, abstracts and keywords of the 2,936 unique publications were examined against the study scope. Records were retained when they substantively addressed blockchain technology, distributed-ledger technology, smart contracts, cryptocurrencies, Bitcoin or triple-entry accounting in relation to accounting, auditing, assurance, financial reporting, corporate reporting, management accounting, cost accounting, taxation, bookkeeping, internal control, accounting information systems, continuous auditing or real-time accounting. A further 2,217 records were excluded because they were unrelated or insufficiently related to the study topic. The deposited dataset contains the resulting 719 unique journal articles published between 2006 and 2026. These comprise 235 Scopus-only records, 208 Web of Science-only records and 276 records indexed in both databases. The `Data Source` field records the database provenance of each publication. The dataset represents the corpus before comprehensive field-level metadata cleaning and harmonisation. Variations and inconsistencies may remain in author names, institutional affiliations, source titles, countries, author keywords, indexed keywords and cited references. The dataset has undergone database parsing, record-level integration, duplicate handling and relevance screening, but further metadata cleaning and harmonisation are required before reproducing the final bibliometric indicators and science-mapping outputs reported in the associated study.