The impact of digital technologies on accounting research: a bibliometric analysis

This study provides a bibliometric analysis of digital technologies in accounting research, using the SCOPUS database and VOSviewer tool to examine over 1,000 publications from 2015 to 2024. Our findings indicate a significant increase in publications over the past decade, reflecting growing interest and recognition of the importance of digital technologies in transforming accounting practices. Key contributors identified revealed a diverse geographical distribution from prominent countries such as the United States, the United Kingdom, and China, which have played crucial roles in advancing the field. Co-citation patterns further emphasize the influential contributions from these countries, showcasing their significant impact on shaping the direction of research and thought leadership in this area. Keyword analysis uncovers common terms such as "digitalization," "blockchain," and "artificial intelligence," indicating evolving trends and emerging topics within the field. This study offers valuable insights into research trends, key contributors, and thematic connections in digital technologies and accounting research. It outlines how digital innovations are reshaping accounting practices and suggests potential directions for future research. Expanding the scope to include additional databases and languages, and exploring qualitative aspects through case studies, could further enhance understanding. Additionally, investigating the intersection of digital technologies with areas such as sustainability and regulatory compliance may open new avenues for research and contribute to the field's ongoing development.