{"id":"https://openalex.org/W3163622993","doi":null,"title":"BITCOIN NOS REGISTROS CONT\u00c1BEIS","display_name":"BITCOIN NOS REGISTROS CONT\u00c1BEIS","publication_year":2020,"publication_date":"2020-12-29","ids":{"openalex":"https://openalex.org/W3163622993","mag":"3163622993"},"language":"pt","primary_location":{"id":"mag:3163622993","doi":null,"is_oa":true,"landing_page_url":"http://faculdadedelta.edu.br/revistas3/index.php/gt/article/download/39/49","pdf_url":null,"source":{"id":"https://openalex.org/S4210169798","display_name":"Revista Gest\u00e3o & Tecnologia","issn_l":"1677-9479","issn":["1677-9479","2177-6652"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","poland-20","russia-white-list-4"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Revista Gest\u00e3o & Tecnologia","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://faculdadedelta.edu.br/revistas3/index.php/gt/article/download/39/49","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034479455","display_name":"Paulo Souza Leal","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Paulo Souza Leal","raw_affiliation_strings":["FACULDADE DELTA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FACULDADE DELTA","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5034479455"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"31","first_page":"28","last_page":"55"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.4713999927043915,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.4713999927043915,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.329800009727478,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.09830000251531601,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/bitcoin","display_name":"Bitcoin","score":0.9980000257492065},{"id":"https://openalex.org/keywords/cryptocurrency-accounting","display_name":"cryptocurrency accounting","score":0.7720000147819519},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.34299999475479126},{"id":"https://openalex.org/keywords/asset-identification","display_name":"asset recognition","score":0.4350000023841858},{"id":"https://openalex.org/keywords/chart-of-accounts","display_name":"chart of accounts","score":0.6899999976158142},{"id":"https://openalex.org/keywords/mining-taxation","display_name":"mining taxation","score":0.4650000035762787},{"id":"https://openalex.org/keywords/issqn","display_name":"ISSQN","score":0.8029999732971191},{"id":"https://openalex.org/keywords/icms","display_name":"ICMS","score":0.9950000047683716},{"id":"https://openalex.org/keywords/itcmd","display_name":"ITCMD","score":0.9359999895095825},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.4390000104904175}],"concepts":[{"id":"https://openalex.org/C180706569","wikidata":"https://www.wikidata.org/wiki/Q13479982","display_name":"Cryptocurrency","level":2,"score":0.7693893909454346},{"id":"https://openalex.org/C75949130","wikidata":"https://www.wikidata.org/wiki/Q848010","display_name":"Database transaction","level":2,"score":0.5891169905662537},{"id":"https://openalex.org/C141121606","wikidata":"https://www.wikidata.org/wiki/Q8142","display_name":"Currency","level":2,"score":0.5327404141426086},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.5050297379493713},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5012149810791016},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4973602592945099},{"id":"https://openalex.org/C2780938662","wikidata":"https://www.wikidata.org/wiki/Q973710","display_name":"Tying","level":2,"score":0.46695905923843384},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.4370642900466919},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.32760757207870483},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2462245523929596},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.20516163110733032},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.19722586870193481},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.1273251473903656},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.127084881067276},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3163622993","doi":null,"is_oa":true,"landing_page_url":"http://faculdadedelta.edu.br/revistas3/index.php/gt/article/download/39/49","pdf_url":null,"source":{"id":"https://openalex.org/S4210169798","display_name":"Revista Gest\u00e3o & Tecnologia","issn_l":"1677-9479","issn":["1677-9479","2177-6652"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","poland-20","russia-white-list-4"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Revista Gest\u00e3o & Tecnologia","raw_type":null}],"best_oa_location":{"id":"mag:3163622993","doi":null,"is_oa":true,"landing_page_url":"http://faculdadedelta.edu.br/revistas3/index.php/gt/article/download/39/49","pdf_url":null,"source":{"id":"https://openalex.org/S4210169798","display_name":"Revista Gest\u00e3o & Tecnologia","issn_l":"1677-9479","issn":["1677-9479","2177-6652"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","poland-20","russia-white-list-4"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Revista Gest\u00e3o & Tecnologia","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7027430752","https://openalex.org/W3027791538","https://openalex.org/W3023488022","https://openalex.org/W2915599411","https://openalex.org/W4312763498","https://openalex.org/W4290564534","https://openalex.org/W4206758206","https://openalex.org/W2172192589","https://openalex.org/W7120724592","https://openalex.org/W3021773139"],"abstract_inverted_index":{"The":[0,9,60],"Bitcoin":[1,112],"is":[2,35,100],"a\u00a0":[3],"cryptocurrency":[4],"decentralized,":[5],"anonymous":[6],"and":[7,19,24,47,69,76,84,113,185,187],"secure.":[8],"present":[10],"work":[11,32,98],"aims":[12],"to":[13,87,151,159],"analyze":[14],"the":[15,25,64,72,88,91,101,111,129,137,163,167,176,183,188],"bitcoin":[16,104,155],"in":[17,45,128,133],"accounting":[18,46],"what":[20,34,49,134],"are":[21,51,105,172],"its":[22,41,43],"advantages":[23],"challenges":[26],"when":[27,175,182],"their":[28],"use.":[29],"This":[30],"academic":[31],"presents":[33],"Bitcoin,":[36],"how":[37],"it":[38],"came":[39],"about,":[40],"functioning,":[42],"mensuration":[44],"about":[48,154,192],"tributes":[50],"charged,":[52],"but":[53],"operations":[54],"that":[55,103],"use":[56,73],"this":[57,96,99,122],"virtual":[58],"currency.":[59],"methodology":[61],"used":[62],"was":[63],"qualitative":[65],"research,":[66],"both":[67],"exploratory":[68],"descriptive,":[70],"through":[71],"of":[74,131,162,190],"bibliographic":[75],"documentary,":[77],"like":[78],"book":[79],"analysis,":[80],"standards,":[81],"scientific":[82,97],"articles":[83],"websites":[85],"related":[86],"theme.":[89],"Among":[90],"main":[92],"results":[93],"obtained":[94],"with":[95,194],"fact":[102],"coins":[106,171],"recognized":[107],"as":[108],"cryptoactive.":[109],"Therefore,":[110],"an":[114],"asset,":[115],"can":[116,125],"be":[117,126],"current":[118,152],"or":[119],"non-current.":[120],"In":[121],"sense,":[123],"transactions":[124],"classified":[127],"chart":[130],"accounts,":[132],"if":[135],"refer":[136],"account":[138],"treatment,":[139],"as:":[140],"box,":[141],"cash":[142],"equivalent,":[143],"financial":[144],"investments,":[145],"stock,":[146],"investments":[147],"it\u00b4s":[148],"intangible.":[149],"Second":[150],"legislation,":[153],"relate":[156],"some":[157],"tributes,":[158],"know:":[160],"ISSQN":[161],"service":[164],"provided":[165],"by":[166],"\u201cmining\u201d":[168],"(like":[169],"new":[170],"created);":[173],"ICMS":[174],"payment":[177],"transaction":[178],"fur":[179],"Bitcoin;":[180],"ITCMD":[181],"donation":[184],"inheritance":[186],"recognition":[189],"IR":[191],"earnings":[193],"capital.":[195]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2021-05-24T00:00:00"}