Big Data and Accounting: A Bibliometric Study

Varma, Ashish; Piedepalumbo, Palmira; Mancini, Daniela

doi:10.4192/1577-8517-v21_8

Cited by 7 publications

(4 citation statements)

References 25 publications

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“…Bibliometrics is a field of information and library sciences that studies the bibliographic data of an extracted review corpus using statistical methods (González-Alcaide, 2021; Pech and Delgado, 2021; Wang et al , 2021), and the evaluation outcome using available bibliometric software is either a tabular synthesis or graphical representation of a review corpus to demonstrate the evolution of a research field of interest (Varma et al , 2021; Yan and Li, 2020). The use of bibliometric analysis in the subject domains of business management and social science is becoming more prevalent, with most published work of this sort including analysis of coverage patterns, extensive introspection and impartial findings (Baker et al , 2021; Lim et al , 2022c; Sigala et al , 2021).…”

Section: Methodsmentioning

confidence: 99%

Thirty years of product and brand management research: a retrospective review of the Journal of Product and Brand Management using bibliometric analysis

Donthu

Kumar

Sahoo

et al. 2022

JPBM

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Purpose The Journal of Product and Brand Management (JPBM) has a 30-year long history. To commemorate the journal’s 30th anniversary, this research paper aims to present a retrospective overview of JPBM. Design/methodology/approach This research examines the performance of the research constituents, social structure and intellectual structure of scholarly publications produced by JPBM between 1992 and 2021 using bibliometric analysis. Findings This research sheds light on the growing influence of JPBM through four major knowledge clusters (themes): strategic brand management; consumer behavior; product development and innovation management; and brand engagement. A temporal analysis of decade-by-decade cataloguing of the JPBM corpus revealed another set of three distinct knowledge clusters (themes): retailing and pricing strategies; marketing communications; and relationship marketing. Research limitations/implications Though the state-of-the-art overview herein offers seminal and useful insights about product and brand management research curated by JPBM, which can be used by the editorial board and prospective authors to curate and position the novelty of future contributions, it remains limited to the accuracy and availability of bibliographic records acquired from Scopus. Originality/value This research advances the internal review and subjective evaluation of the evolution of brand management thinking in JPBM by Veloutsou and Guzmán (2017) with an objective retrospection on the performance and scientific evolution of product and brand management research in JPBM.

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Section: Methodsmentioning

confidence: 99%

Thirty years of product and brand management research: a retrospective review of the Journal of Product and Brand Management using bibliometric analysis

Donthu

Kumar

Sahoo

et al. 2022

JPBM

View full text Add to dashboard Cite

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“…The results of the study reveal the skills that today's accountants should have and what role they are given. Varma, Piedepalumbo and Mancini (2021) aimed to examine the literature on Big Data and Accounting bibliometrically in their study. For this purpose, they used the Scopus database to identify journals, authors and countries.…”

Section: Literature Analysismentioning

confidence: 99%

Bibliometric Analysis of Research on The Relationship of Accounting and Information Systems / Technologies

ALİUSTA¹

2023

isarder

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Purpose –The world has made very rapid progress in terms of the development of technology in the last quarter century. This progress also affects many sectors and professions. One of these effects is experienced in the field of accounting. Accounting processes and the profession have undergone significant transformation and change in recent years. This change is the subject of research in the field of accounting. In this research, it is aimed to examine the research on the relationship between accounting and information systems/technologies with the bibliometric analysis method.Thus, the effects of developments in information system / technology in the accounting literature are determined.Design/methodology/approach–In this research, research on the relationship between accounting and information systems / technology were examined with the bibliometric analysis method. Within the scope of the research, eight keywords or phrases, including"Information System or Information Technology ", "Big Data", "Blockchain", "Artificial Intelligence", "Cloud Computing", "Industry 4.0 or Industry 5.0", “Mobile App”, Metaverse”, were determined. Each of these keywords, together with the keyword "accounting", was searched in the database only in the research titles. A total of 1,060 studies were determined as samples and analyzed. Some bibliometric indicators such as number of articles, number of citations, top publishing universities and author network analysis were used in the analysis. In the process of obtaining the data, the SCOPUS database was used and covers the years between 1970 and 2021. In addition, the data were visualized as mesh and density graphs using the VOSviewer software. Findings–It was determined that the countries with the most research were China and America. Although China is generally ahead in the number of research, it lags behind the United States in the number of citations to research. It has been observed that the research mostly consist of articles and conference proceedings. According to the subject area, it has been determined that the research in the fields of "business, management and accounting" and "computer science" constitute the majority. When the source of the research is examined, it has been determined that conference proceedings and journal resources are in the first place, and an important part of them is information system / technology-related resources.Discussion –It is seen that the research in which accounting and other keywords are included in the same title have increased rapidly after the 2000s. It is thought that the number of research will increase faster with the development of technology and the interest of researchers in accounting information system/ technology areas

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“…Though technology adoption in audit is well studied (Krieger et al, 2021) and it has been established that audit firms employ IT specialists (Bauer et al, 2019), scant research has been carried out on auditor's mindset while engaging in technology enabled audits of large and green reputed clients. Recent studies, especially those in accounting literature, have focused on the measurement of reputation (Varma et al, 2021a). CR is considered as an intangible asset (Lombardi et al, 2015).…”

Section: Introductionmentioning

confidence: 99%

“…The advancement of technology has immense influence on accounting and auditing practices. Hence, reputed clients have started investing in technologies such as blockchain technology (Bonsón & Bednárová, 2019;Lardo et al, 2022), data analytics, artificial intelligence (AI), Robotic Process Automation (RPA) and big data (Varma et al, 2021a;Moffitt et al, 2018). Auditor's insecurity about their technology skills in a multi-disciplinary team (Smith-Lacroix et al, 2012) and the resultant power struggles (Xu & Andrew, 2021) highlight the significant role of technology in audit engagements.…”

Section: Introductionmentioning

confidence: 99%

Professional skepticism for green reputation clients: A mixed method study of technology enabled audits

Varma,

Mancini,

Kaushik

2023

IJDAR

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The research investigated auditor’s Professional Skepticism (PS) mindset while auditing the “integrated financial statement” of green reputation clients in a technology enabled audit environment. The study tries to understand the difference in thought and action of auditors based on perception of their client as sustainability responsible or not. Subsequently, the study offers meaningful insights about the nuances that upholds this distinction. This research comprises two studies using the mixed method procedure as per Creswell and Clark (2017). The first study is a 2 x 2 between subject experiment. The second study uses the Theories in Use (TiU) methodology by analyzing qualitative interviews of practicing auditors in an emerging market setting. The findings of study 1 (comprising the experiment) highlight that auditors are more professionally skeptical while auditing clients with a green reputation. Study 2 (utilizing qualitative interviews) points out that technology assists the PS mindset by enhancing the audit effectiveness and audit efficiency of green client’s audit. The study offers an in-depth understanding of the level of auditor’s PS mindset toward clients with a green reputation, and therefore demystifies the inherent forces at play during such a phenomenon. Although the setting of the study is an emerging market, the study offers transferable findings to improve the overall understanding of auditor’s mindset. The study has implications for multiple actors engaged in the audit process, viz., auditors, audit firms, regulator of the audit profession, audit committees, academia, and policy makers.

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Big Data and Accounting: A Bibliometric Study

Cited by 7 publications

References 25 publications

Thirty years of product and brand management research: a retrospective review of the Journal of Product and Brand Management using bibliometric analysis

Thirty years of product and brand management research: a retrospective review of the Journal of Product and Brand Management using bibliometric analysis

Bibliometric Analysis of Research on The Relationship of Accounting and Information Systems / Technologies

Professional skepticism for green reputation clients: A mixed method study of technology enabled audits

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