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.