The tactician role of FinTech in the accounting and auditing field: a bibliometric analysis

Abstract

Purpose This study aims to know the tactician role of financial technology (FinTech) in the field of accounting and auditing through contextualized systematic literature review by using bibliometric analysis. Design/methodology/approach The qualitative bibliometric analysis includes studies from 2017 to 2021 using the Scopus and Web of Science databases, which yielded 277 published papers with the keywords, FinTech accounting and auditing. The contextualized systematic literature review greatly helped in clarifying the content within each cluster. Findings The study identified the tactician role of fintech primarily in the accounting and auditing professional field. Fintech is still in its inception, with continual development and implementation taking place especially, in the auditing field. The findings also confirm that FinTech can produce a confluence between various research areas, including accounting, auditing, business finance, economics, management and business field. Research limitations/implications The study describes the tactician role of FinTech and its huge possibility for future study in the accounting and auditing field among professionals, academics and regulators. Practical implications This study be able to help accounting professionals, policymakers and government regulators to establish policy development, as this research emphasizes the tactician role of FinTech in the accounting and auditing field. Social implications FinTech in accounting and auditing might add to the existing field of FinTech in the IR4.0 era that give benefits to different players such as policymakers, governments, researchers, FinTech entrepreneurs and practicing professionals. Originality/value To the best of the author’s knowledge, little focus has been given about FinTech in the accounting and auditing field using bibliometric analysis. The insights of systematic literature review provide researchers on FinTech among practicing professionals and offer opportunities for further scientific endeavours.

Revolutionizing Batik: How Fintech Empowers Malang's MSMEs for Economic Growth

“…Samtana Indonesia can get around restrictions on obtaining loans from banks or other traditional financial institutions by using fintech as an alternative source of funding. This is crucial for MSMEs in particular, as they frequently struggle to fulfill credit standards (Thottoli, 2023).…”

“…For MSMEs, it can be difficult to comprehend and abide by the legal and financial requirements pertaining to digital transactions. MSMEs face a great deal of difficulty in adhering to legal and financial laws pertaining to digital transactions, particularly when using fintech (Imam et al, 2022;Singh et al, 2020;Thottoli, 2023). These laws are frequently intricate and dynamic, particularly in the digital age when geographical barriers are less of an impediment to transactions.…”