{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,11]],"date-time":"2026-02-11T12:52:44Z","timestamp":1770814364492,"version":"3.50.1"},"reference-count":57,"publisher":"Emerald","issue":"1","license":[{"start":{"date-parts":[[2023,12,1]],"date-time":"2023-12-01T00:00:00Z","timestamp":1701388800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["IJAIM"],"published-print":{"date-parts":[[2024,1,19]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>The purpose of this study is to identify the possible efficiency gains in using tokenization for the execution of public expenditure on governmental investments.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>Through design science research methodology, the exploratory research produced a tokenized prototype in the blockchain, through the Ernst and Young OpsChain traceability solution, allowing automated processes in the stages of public expense. A focus group composed of auditors from the public sector evaluated the possibility of improving the quality of information available in the audited entities, where the tokens created represent and register the actions of public agents in the blockchain Polygon.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The consensus of the experts in the focus group indicated that the use of tokenization could improve the quality of the information, since the possibility of recording the activities of public agents in the metadata of the tokens at each stage of the execution of the expenditure allows the audited entities the advantages of the information recorded on the blockchain, according to the following ranking: first the immutability of audited data, followed by reliability, transparency, accessibility and efficiency of data structures.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>This research makes an empirical contribution to the real use of tokenization in blockchain technology to the public sector through a value chain in which tokens were created and moved between the wallets of public agents to represent, register and track the operations regarding public expense execution.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/ijaim-03-2023-0070","type":"journal-article","created":{"date-parts":[[2023,11,29]],"date-time":"2023-11-29T06:27:21Z","timestamp":1701239241000},"page":"19-39","source":"Crossref","is-referenced-by-count":7,"title":["A design for tokenization in governmental investment"],"prefix":"10.1108","volume":"32","author":[{"given":"Romildo","family":"Silva","sequence":"first","affiliation":[]},{"given":"Rui Pedro","family":"Marques","sequence":"additional","affiliation":[]},{"given":"Helena","family":"In\u00e1cio","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2023,12,1]]},"reference":[{"key":"key2024030611012963600_ref001","doi-asserted-by":"publisher","DOI":"10.23919\/CISTI.2018.8399460","article-title":"Blockchain technology in the auditing environment","volume-title":"13th Iberian Conference on Information Systems and Technologies","year":"2018"},{"key":"key2024030611012963600_ref002","unstructured":"Alchemy (2022), \u201cPolygon\u2019s Mumbai testnet: a complete guide: What it is and how to get started\u201d, available at: www.alchemy.com\/overviews\/mumbai-testnet (accessed 4 July 2023)."},{"issue":"2","key":"key2024030611012963600_ref003","doi-asserted-by":"publisher","first-page":"5","DOI":"10.2308\/isys-52660","article-title":"Auditing cloud-based blockchain accounting systems","volume":"34","year":"2020","journal-title":"Journal of Information Systems"},{"issue":"2","key":"key2024030611012963600_ref004","doi-asserted-by":"publisher","first-page":"188","DOI":"10.1080\/09599916.2023.2167665","article-title":"Blockchain tokenization of real estate investment: a security token offering procedure and legal design proposal","volume":"40","year":"2023","journal-title":"Journal of Property Research"},{"key":"key2024030611012963600_ref005","doi-asserted-by":"publisher","first-page":"703","DOI":"10.1016\/j.neucom.2020.03.116","article-title":"A neural blockchain for a tokenizable e-Participation model","volume":"423","year":"2021","journal-title":"Neurocomputing"},{"issue":"5","key":"key2024030611012963600_ref006","doi-asserted-by":"publisher","first-page":"725","DOI":"10.1108\/MEDAR-11-2018-0406","article-title":"Blockchain and its implications for accounting and auditing","volume":"27","year":"2019","journal-title":"Meditari Accountancy Research"},{"key":"key2024030611012963600_ref007","unstructured":"Buterin, V. 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