Trends and insights in big data analytics for accounting information systems: a bibliometric analysis

This study provides a detailed bibliometric analysis of research on Big Data Analytics in Accounting Information Systems (AIS), utilizing the SCOPUS database and VOSviewer tool to analyze over 1,000 publications from 2012 to 2024. The analysis highlights key trends, including publication growth, influential authors and institutions, and major research themes. Significant findings include the rapid increase in research activity, with notable contributions from the University of Wollongong and Montpellier Business School, and leading countries such as the United States, United Kingdom, and India. Prominent researchers like Angappa Gunasekaran and Rameshwar Dubey have made substantial impacts on the field. The study reveals core themes through keyword co-occurrence, with "Big Data," "Data Analytics," and "Big Data Analytics" being central topics. Co-citation analysis identifies pivotal publications that have shaped current research, offering insights into both foundational and emerging areas. However, the study has limitations, including reliance on specific databases, potential biases due to the focus on English language publications, and issues with citation data accuracy. Future research could address these limitations by broadening database coverage, incorporating non-English literature, and applying advanced bibliometric methods. Additionally, exploring the practical applications of big data technologies in AIS and conducting longitudinal studies could provide deeper insights into their impact. This analysis serves as a valuable resource for academics and practitioners, offering guidance for future research and development in integrating big data analytics with accounting information systems.