{"id":"https://openalex.org/W3194387770","doi":"https://doi.org/10.1109/access.2021.3107484","title":"Data Vaults for Blockchain-Empowered Accounting Information Systems","display_name":"Data Vaults for Blockchain-Empowered Accounting Information Systems","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W3194387770","doi":"https://doi.org/10.1109/access.2021.3107484","mag":"3194387770"},"language":"en","primary_location":{"id":"doi:10.1109/access.2021.3107484","is_oa":true,"landing_page_url":"https://doi.org/10.1109/access.2021.3107484","pdf_url":"https://ieeexplore.ieee.org/ielx7/6287639/9312710/09521492.pdf","source":{"id":"https://openalex.org/S2485537415","display_name":"IEEE Access","issn_l":"2169-3536","issn":["2169-3536"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Access","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://ieeexplore.ieee.org/ielx7/6287639/9312710/09521492.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5012251044","display_name":"Muhammad Imran Sarwar","orcid":"https://orcid.org/0000-0003-2750-1297"},"institutions":[{"id":"https://openalex.org/I4210100043","display_name":"Superior University","ror":"https://ror.org/00yh88643","country_code":"PK","type":"education","lineage":["https://openalex.org/I4210100043"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Muhammad Imran Sarwar","raw_affiliation_strings":["Department of Computer Science and IT, Superior University, Lahore, Pakistan"],"raw_orcid":"https://orcid.org/0000-0003-2750-1297","affiliations":[{"raw_affiliation_string":"Department of Computer Science and IT, Superior University, Lahore, Pakistan","institution_ids":["https://openalex.org/I4210100043"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101874727","display_name":"Muhammad Waseem Iqbal","orcid":"https://orcid.org/0000-0001-6284-5904"},"institutions":[{"id":"https://openalex.org/I4210100043","display_name":"Superior University","ror":"https://ror.org/00yh88643","country_code":"PK","type":"education","lineage":["https://openalex.org/I4210100043"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Muhammad Waseem Iqbal","raw_affiliation_strings":["Department of Software Engineering, Superior University, Lahore, Pakistan"],"raw_orcid":"https://orcid.org/0000-0001-6284-5904","affiliations":[{"raw_affiliation_string":"Department of Software Engineering, Superior University, Lahore, Pakistan","institution_ids":["https://openalex.org/I4210100043"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5043715661","display_name":"Tahir Alyas","orcid":"https://orcid.org/0000-0003-0938-3127"},"institutions":[{"id":"https://openalex.org/I4210105419","display_name":"Lahore Garrison University","ror":"https://ror.org/01j4ba358","country_code":"PK","type":"education","lineage":["https://openalex.org/I4210105419"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Tahir Alyas","raw_affiliation_strings":["Department of Computer Science, Lahore Garrison University, Lahore, Pakistan"],"raw_orcid":"https://orcid.org/0000-0003-0938-3127","affiliations":[{"raw_affiliation_string":"Department of Computer Science, Lahore Garrison University, Lahore, Pakistan","institution_ids":["https://openalex.org/I4210105419"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5088009854","display_name":"Abdallah Namoun","orcid":"https://orcid.org/0000-0002-7050-0532"},"institutions":[{"id":"https://openalex.org/I4210151290","display_name":"Islamic University of Madinah","ror":"https://ror.org/03rcp1y74","country_code":"SA","type":"education","lineage":["https://openalex.org/I4210151290"]}],"countries":["SA"],"is_corresponding":false,"raw_author_name":"Abdallah Namoun","raw_affiliation_strings":["Faculty of Computer and Information Systems, Islamic University of Madinah, Madinah, Saudi Arabia"],"raw_orcid":"https://orcid.org/0000-0002-7050-0532","affiliations":[{"raw_affiliation_string":"Faculty of Computer and Information Systems, Islamic University of Madinah, Madinah, Saudi Arabia","institution_ids":["https://openalex.org/I4210151290"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5041695516","display_name":"Ahmed Alrehaili","orcid":"https://orcid.org/0000-0002-6753-7684"},"institutions":[{"id":"https://openalex.org/I4210151290","display_name":"Islamic University of Madinah","ror":"https://ror.org/03rcp1y74","country_code":"SA","type":"education","lineage":["https://openalex.org/I4210151290"]}],"countries":["SA"],"is_corresponding":false,"raw_author_name":"Ahmed Alrehaili","raw_affiliation_strings":["Faculty of Computer and Information Systems, Islamic University of Madinah, Madinah, Saudi Arabia"],"raw_orcid":"https://orcid.org/0000-0002-6753-7684","affiliations":[{"raw_affiliation_string":"Faculty of Computer and Information Systems, Islamic University of Madinah, Madinah, Saudi Arabia","institution_ids":["https://openalex.org/I4210151290"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5062272001","display_name":"Ali Tufail","orcid":"https://orcid.org/0000-0003-4871-4080"},"institutions":[{"id":"https://openalex.org/I189462010","display_name":"Universiti Brunei Darussalam","ror":"https://ror.org/02qnf3n86","country_code":"BN","type":"education","lineage":["https://openalex.org/I189462010"]}],"countries":["BN"],"is_corresponding":false,"raw_author_name":"Ali Tufail","raw_affiliation_strings":["Faculty of Science, School of Digital Science, Universiti Brunei Darussalam, Gadong, Brunei Darussalam"],"raw_orcid":"https://orcid.org/0000-0003-4871-4080","affiliations":[{"raw_affiliation_string":"Faculty of Science, School of Digital Science, Universiti Brunei Darussalam, Gadong, Brunei Darussalam","institution_ids":["https://openalex.org/I189462010"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5059798414","display_name":"Nadia Tabassum","orcid":"https://orcid.org/0000-0002-3760-3476"},"institutions":[{"id":"https://openalex.org/I79571142","display_name":"Virtual University of Pakistan","ror":"https://ror.org/00ya1zd25","country_code":"PK","type":"education","lineage":["https://openalex.org/I79571142"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Nadia Tabassum","raw_affiliation_strings":["Department of Computer Science and Information Technology, Virtual University of Pakistan, Lahore, Pakistan"],"raw_orcid":"https://orcid.org/0000-0002-3760-3476","affiliations":[{"raw_affiliation_string":"Department of Computer Science and Information Technology, Virtual University of Pakistan, Lahore, Pakistan","institution_ids":["https://openalex.org/I79571142"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":5,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":1850,"currency":"USD","value_usd":1850},"apc_paid":{"value":1850,"currency":"USD","value_usd":1850},"fwci":14.3986,"has_fulltext":true,"cited_by_count":71,"citation_normalized_percentile":{"value":0.98927332,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"9","issue":null,"first_page":"117306","last_page":"117324"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":1.0,"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"}},"topics":[{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":1.0,"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"}},{"id":"https://openalex.org/T10101","display_name":"Cloud Computing and Resource Management","score":0.9620000123977661,"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"}},{"id":"https://openalex.org/T10273","display_name":"IoT and Edge/Fog Computing","score":0.9562000036239624,"subfield":{"id":"https://openalex.org/subfields/1705","display_name":"Computer Networks and Communications"},"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/blockchain","display_name":"Blockchain","score":0.9080578088760376},{"id":"https://openalex.org/keywords/immutability","display_name":"Immutability","score":0.840053915977478},{"id":"https://openalex.org/keywords/cryptocurrency","display_name":"Cryptocurrency","score":0.8115420341491699},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.778576135635376},{"id":"https://openalex.org/keywords/relational-database-management-system","display_name":"Relational database management system","score":0.6048849821090698},{"id":"https://openalex.org/keywords/cryptography","display_name":"Cryptography","score":0.49182796478271484},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.48337143659591675},{"id":"https://openalex.org/keywords/enterprise-resource-planning","display_name":"Enterprise resource planning","score":0.4722920060157776},{"id":"https://openalex.org/keywords/data-integrity","display_name":"Data integrity","score":0.468666672706604},{"id":"https://openalex.org/keywords/database","display_name":"Database","score":0.45153385400772095},{"id":"https://openalex.org/keywords/block","display_name":"Block (permutation group theory)","score":0.43580397963523865},{"id":"https://openalex.org/keywords/distributed-database","display_name":"Distributed database","score":0.42454177141189575},{"id":"https://openalex.org/keywords/data-science","display_name":"Data science","score":0.3885047435760498},{"id":"https://openalex.org/keywords/relational-database","display_name":"Relational database","score":0.31467562913894653},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.1747261881828308}],"concepts":[{"id":"https://openalex.org/C2779687700","wikidata":"https://www.wikidata.org/wiki/Q20514253","display_name":"Blockchain","level":2,"score":0.9080578088760376},{"id":"https://openalex.org/C2776126399","wikidata":"https://www.wikidata.org/wiki/Q3942906","display_name":"Immutability","level":3,"score":0.840053915977478},{"id":"https://openalex.org/C180706569","wikidata":"https://www.wikidata.org/wiki/Q13479982","display_name":"Cryptocurrency","level":2,"score":0.8115420341491699},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.778576135635376},{"id":"https://openalex.org/C24394798","wikidata":"https://www.wikidata.org/wiki/Q192588","display_name":"Relational database management system","level":3,"score":0.6048849821090698},{"id":"https://openalex.org/C178489894","wikidata":"https://www.wikidata.org/wiki/Q8789","display_name":"Cryptography","level":2,"score":0.49182796478271484},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.48337143659591675},{"id":"https://openalex.org/C2777960535","wikidata":"https://www.wikidata.org/wiki/Q131508","display_name":"Enterprise resource planning","level":2,"score":0.4722920060157776},{"id":"https://openalex.org/C33762810","wikidata":"https://www.wikidata.org/wiki/Q461671","display_name":"Data integrity","level":2,"score":0.468666672706604},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.45153385400772095},{"id":"https://openalex.org/C2777210771","wikidata":"https://www.wikidata.org/wiki/Q4927124","display_name":"Block (permutation group theory)","level":2,"score":0.43580397963523865},{"id":"https://openalex.org/C70061542","wikidata":"https://www.wikidata.org/wiki/Q989016","display_name":"Distributed database","level":2,"score":0.42454177141189575},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.3885047435760498},{"id":"https://openalex.org/C5655090","wikidata":"https://www.wikidata.org/wiki/Q192588","display_name":"Relational database","level":2,"score":0.31467562913894653},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.1747261881828308},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1109/access.2021.3107484","is_oa":true,"landing_page_url":"https://doi.org/10.1109/access.2021.3107484","pdf_url":"https://ieeexplore.ieee.org/ielx7/6287639/9312710/09521492.pdf","source":{"id":"https://openalex.org/S2485537415","display_name":"IEEE Access","issn_l":"2169-3536","issn":["2169-3536"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Access","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:c5a1a428d6d14f51b8cd6f107900702d","is_oa":true,"landing_page_url":"https://doaj.org/article/c5a1a428d6d14f51b8cd6f107900702d","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"IEEE Access, Vol 9, Pp 117306-117324 (2021)","raw_type":"article"},{"id":"pmh:oai:figshare.com:article/28695887","is_oa":true,"landing_page_url":"https://figshare.com/articles/journal_contribution/Data_Vaults_for_Blockchain-Empowered_Accounting_Information_Systems/28695887","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Text"}],"best_oa_location":{"id":"doi:10.1109/access.2021.3107484","is_oa":true,"landing_page_url":"https://doi.org/10.1109/access.2021.3107484","pdf_url":"https://ieeexplore.ieee.org/ielx7/6287639/9312710/09521492.pdf","source":{"id":"https://openalex.org/S2485537415","display_name":"IEEE Access","issn_l":"2169-3536","issn":["2169-3536"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Access","raw_type":"journal-article"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3194387770.pdf","grobid_xml":"https://content.openalex.org/works/W3194387770.grobid-xml"},"referenced_works_count":53,"referenced_works":["https://openalex.org/W2082658389","https://openalex.org/W2095463445","https://openalex.org/W2117253505","https://openalex.org/W2142305049","https://openalex.org/W2147254034","https://openalex.org/W2483525606","https://openalex.org/W2515615886","https://openalex.org/W2626829508","https://openalex.org/W2735620270","https://openalex.org/W2754529701","https://openalex.org/W2755153065","https://openalex.org/W2772486733","https://openalex.org/W2781003915","https://openalex.org/W2781707110","https://openalex.org/W2784208616","https://openalex.org/W2788443451","https://openalex.org/W2800028583","https://openalex.org/W2801283868","https://openalex.org/W2802874075","https://openalex.org/W2808346682","https://openalex.org/W2810844984","https://openalex.org/W2811197371","https://openalex.org/W2887892221","https://openalex.org/W2890192855","https://openalex.org/W2891939531","https://openalex.org/W2896173887","https://openalex.org/W2897051796","https://openalex.org/W2897953713","https://openalex.org/W2900659066","https://openalex.org/W2901477756","https://openalex.org/W2942868101","https://openalex.org/W2945652512","https://openalex.org/W2946573997","https://openalex.org/W2950621077","https://openalex.org/W2953453105","https://openalex.org/W2960611148","https://openalex.org/W2964128467","https://openalex.org/W2990170027","https://openalex.org/W3000040162","https://openalex.org/W3010898240","https://openalex.org/W3015334350","https://openalex.org/W3049680733","https://openalex.org/W3080261522","https://openalex.org/W3097700561","https://openalex.org/W3200594539","https://openalex.org/W4248175462","https://openalex.org/W6747465895","https://openalex.org/W6748300356","https://openalex.org/W6750772261","https://openalex.org/W6762328764","https://openalex.org/W6765708297","https://openalex.org/W6782301365","https://openalex.org/W6922551707"],"related_works":["https://openalex.org/W1517747134","https://openalex.org/W2802479602","https://openalex.org/W4386576376","https://openalex.org/W196724832","https://openalex.org/W2149511883","https://openalex.org/W2413243907","https://openalex.org/W216928377","https://openalex.org/W2390390424","https://openalex.org/W1987873680","https://openalex.org/W2097955059"],"abstract_inverted_index":{"When":[0],"designed,":[1],"technologies":[2],"and":[3,12,23,66,68,192,245,257,280],"frameworks":[4],"are":[5],"not":[6,37,205],"created":[7],"to":[8,15,17,39,58,83,98,124,156,197,212,231,250,283],"be":[9,40,71,145,154,220,275],"as":[10,14,209],"dynamic":[11],"flexible":[13],"cater":[16],"the":[18,26,47,56,114,141,161,164,175,187,190,225,240],"requirements":[19,63],"of":[20,81,170,242,248],"other":[21,43,76],"domains,":[22],"so":[24],"is":[25,94,104,122],"case":[27],"with":[28,60,224],"Blockchain":[29,35,54,82,152,203,249],"technology.":[30],"Specifically":[31],"designed":[32],"for":[33,136],"cryptocurrency,":[34],"was":[36],"intended":[38],"used":[41,155],"in":[42,73,100,160,222,253],"domains.":[44],"However,":[45,217],"during":[46],"past":[48],"few":[49],"years,":[50],"critics":[51],"argued":[52],"that":[53,108,143,195],"has":[55,109,204],"potential":[57],"deal":[59],"some":[61],"unique":[62],"like":[64,184],"confidentiality":[65],"immutability":[67],"can":[69,144,153,219,274],"therefore":[70],"deployed":[72],"several":[74],"areas":[75],"than":[77],"cryptocurrency.":[78],"The":[79,270],"use":[80],"support":[84],"Accounting":[85],"Information":[86],"Systems":[87,229],"(AIS)":[88],"through":[89],"enterprise":[90],"resource":[91],"planning":[92],"(ERP)":[93],"another":[95,105],"motivating":[96],"domain":[97],"investigate":[99],"this":[101,117,178],"research.":[102],"ERP":[103,281],"promising":[106],"technology":[107],"gained":[110],"significant":[111],"attention":[112],"across":[113],"globe.":[115],"In":[116],"research,":[118],"a":[119,168,243],"hybrid":[120],"solution":[121,166],"proposed":[123,165],"ensure":[125],"AIS":[126,279],"data":[127,188,199,259,261,265,285],"integrity":[128,266],"against":[129,267],"any":[130,148,158,213,268],"deliberate":[131],"attempt":[132],"or":[133,138],"mala-fide":[134],"intention":[135],"alteration":[137],"deletion":[139],"from":[140],"database":[142,215],"verified":[146],"at":[147],"later":[149],"stage.":[150],"Since":[151],"prevent":[157],"mutability":[159],"stored":[162],"data,":[163],"presents":[167],"concept":[169],"Data":[171],"Vaults":[172],"backed":[173],"by":[174],"Blockchain.":[176],"To":[177],"end,":[179],"we":[180],"apply":[181],"cryptographic":[182],"primitives":[183],"SHA256":[185],"on":[186],"inside":[189],"block":[191,196],"then":[193],"chain":[194],"secure":[198],"vaults.":[200],"So":[201],"far,":[202],"yet":[206,234],"proven":[207],"itself":[208],"an":[210],"alternative":[211],"traditional":[214],"system.":[216],"it":[218],"applied":[221],"conjunction":[223],"Relational":[226],"Database":[227],"Management":[228],"(RDBMS)":[230],"provide":[232],"cost-effective":[233,272],"robust":[235],"solutions.":[236],"This":[237],"research":[238],"demonstrates":[239],"application":[241],"simple":[244],"lean":[246],"version":[247],"assist":[251],"enterprises":[252],"storing":[254],"their":[255,264],"financial":[256],"accounting":[258],"into":[260,278],"vaults,":[262],"ensuring":[263],"alterations.":[269],"suggested":[271],"framework":[273],"easily":[276],"integrated":[277],"systems":[282],"identify":[284],"breaches.":[286]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":15},{"year":2024,"cited_by_count":24},{"year":2023,"cited_by_count":17},{"year":2022,"cited_by_count":10},{"year":2021,"cited_by_count":1}],"updated_date":"2026-07-04T07:58:01.006859","created_date":"2025-10-10T00:00:00"}
