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 "name": "Historical 901E4C6663695F618A37",
 "text": "Mapping the Blockchain Technology Integration and Research Trends in Accounting Practices: A Bibliometric Analysis should be assessed against Kaal's source-bound claim that As of publication, no American or European court had recognized blockchain technology or scrutinized its applications, leaving it unclear how courts will treat the technology. The current metadata indicates a plausible connection through blockchain governance, but the defensible response is a qualification until the source text confirms agreement, scope, methods, and limitations.",
 "author": {
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  "identifier": "https://orcid.org/0009-0008-7840-1847"
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 "dateModified": "2026-07-31",
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  "law-and-legal-systems",
  "blockchain"
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  "as of the article's publication in 2017",
  "based on searches of US federal and state case law and of Italian, French, Dutch, UK, German, and EU court databases",
  "External evidence level: abstract indexed.",
  "Mapping review tier: ambiguity triage before claim review.",
  "The literature-to-claim mapping remains explicitly ambiguous and should not be treated as a settled equivalence."
 ],
 "currentDebate": {
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  "url": "https://www.semanticscholar.org/paper/d136ab5a446a3b1cfa464ace9186d58390bff3a0"
 },
 "extends": {
  "identifier": "kaal:claim:3002908-008",
  "url": "https://wulfkaal.github.io/claims/3002908-008",
  "citation": "Wulf A. Kaal, Marco Dell'Erba, Blockchain Innovation in Private Investment Funds - A Comparative Analysis of the United States and (2017). SSRN: https://ssrn.com/abstract=3002908",
  "paper": "Marco Dell'Erba, Blockchain Innovation in Private Investment Funds - A Comparative Analysis of the United States and",
  "authors": [
   "Wulf A. Kaal"
  ],
  "year": "2017",
  "ssrn": "https://ssrn.com/abstract=3002908",
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   "@id": "https://wulfkaal.github.io/claims/3002908-008"
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   "@type": "CreativeWork",
   "name": "Mapping the Blockchain Technology Integration and Research Trends in Accounting Practices: A Bibliometric Analysis",
   "url": "https://www.semanticscholar.org/paper/d136ab5a446a3b1cfa464ace9186d58390bff3a0"
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 ],
 "batch_id": "historical-backfill:2026-07-31:phase-0014",
 "review_provenance": "https://kaal-signal-desk.wulf577462.chatgpt.site/#review",
 "publicationStatus": "public",
 "recordTypeNote": "Dated commentary position extending a scholarly corpus claim. Not a verbatim claim extracted from the paper.",
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 "canonical_url": "https://wulfkaal.github.io/positions/2026-07-31-3442",
 "canonicalForm": "https://wulfkaal.github.io/positions/2026-07-31-3442.md",
 "candidateId": "kaal:response-candidate:2026-07-31:91d2e58c2850329b",
 "evidenceLevel": "abstract indexed",
 "reviewTier": "ambiguity triage before claim review",
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 "mappingAmbiguous": true,
 "mappingMethod": "idf-weighted multi-field mapping v1",
 "mappingWhyRelevant": "Shared high-information concepts: blockchain, technology, abstract, scrutinized, 2017, united, states, publication. Scope: as of the article's publication in 2017; based on searches of US federal and state case law and of Italian, French, Dutch, UK, German, and EU court databases.",
 "sourceProvenance": {
  "source": "Semantic Scholar",
  "api": "https://api.semanticscholar.org/graph/v1/paper/search/bulk",
  "query": "blockchain governance",
  "queryId": "concept:8d6f82bc7037",
  "page": 1,
  "sourceRank": 241,
  "retrievedAt": "2026-07-31T13:59:00.198Z",
  "citationCount": 0,
  "venue": "Journal of Management Accounting, Governance and Performance",
  "publicationTypes": [
   "JournalArticle"
  ]
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 "userAffirmation": "Approved as written by Wulf A. Kaal on 2026-07-31.",
 "sha256": "9749a3626e9554dbf3d8301a57ba0d322e456736f96f3f70affbd2a34f67ea4a"
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