Research Analysis on Emerging Technologies in Corporate Accounting

Abstract

The technological transformation has directly affected the functional areas of companies. This circumstance has been a challenge for corporate accounting, since the emerging technology allows handling a large volume of data, and providing valuable information for operational management, managerial control, and strategic planning. The aim of this study is to analyze current and future lines of research globally, during the period 1961–2019, on emerging technologies in corporate accounting. For this, bibliometric techniques were applied to 1126 articles on this subject to obtain findings on scientific production and the main subject areas. Scientific production has increased annually, so that in the last decade de 60.66% of all articles have been published. The main subject areas in which more articles were linked were business, management and accounting, social sciences, and economics, econometrics, and finance. Six lines of research have been identified that generate contributions on this topic. Furthermore, the analysis of the relevance of the keywords has detected the main future directions of research. The increasing worldwide trend of scientific production shows interest in developing aspects of this field of study. This study contributes to the academic, scientific, and professional discussion to improve decision-making based on the available information.

The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review

“…The keywords were defined to associate accountants or the accounting profession with emerging technologies. To broaden the emerging technologies research scope, we included terms identified by Abad-Segura and González-Zamar [29], as well as two terms to check for other types of emerging technologies. Regarding accounting, we searched for words representing accounting as a profession, or professional or scientific area.…”

“…When approaching emerging technologies, we focus on research that connects the concept of emerging technology with impacts on the accounting profession, which helps us limit our search. Nevertheless, we found a study by Abad-Segura and González-Zamar [29], who analyzed the research on emerging technologies in corporate accounting from 1961-2019. They identified the main terms recently associated with new technology and digitalization related to accounting as big data, blockchain, social media, and artificial intelligence.…”

Managing ICT for Sustainable Education: Research Analysis in the Context of Higher Education

“…The explicit objective of this methodology is to search, identify, organize, and analyze the trends of the research topic, in addition to the intellectual representation of a scientific discipline [51,52]. Studies on the scientific literature make it possible to identify certain relationships between the documents of a certain research area and, in this way, to observe the influence of authors, recognize subdisciplines, or trace the historical development and progress in an area of interest [53,54].…”

Management Accounting for Healthy Nutrition Education: Meta-Analysis

“…The explicit objective of this methodology is to search, identify, organize and analyze the trends of the research topic [62,63]. In recent decades, bibliometrics has contributed to the review of scientific knowledge and has been used successfully in different scientific fields [64][65][66]. The aim is to show a vision of the development of research related to management accounting for healthy nutrition education.…”