Trends in Digital and Critical Thinking Skills Research in Millennials Accountant Profession: A Bibliometric Analysis

Abstract

The accounting profession faces numerous challenges in the era of digitalization. With the constant evolution of technology, the skill of critical thinking is becoming increasingly valuable. Accounting professionals are responsible for making critical choices using financial data, predictions, and analytical techniques. The capacity for critical thinking is of utmost importance in the digital age due to the abundance and complexity of data. Therefore, this paper aims to analyze the trends in articles published on digital and critical thinking skills in the millennial accountant profession by using bibliometric analysis and VOS viewer software. The data were collected from the Scopus database from 2014 to February 2024, with 456 published papers with the keywords “Millennial”, “accountant profession”, “digital skills”, and “critical thinking”. The finding shows that higher education remains the predominant author keyword in academic writing over the previous decade, with accounting education ranking second rather than critical thinking abilities. The top ten articles do not directly correspond to the digital and critical thinking abilities of Millennial accountants. This study contributes to the literature on the Millennial accountant profession by providing interdisciplinary approaches incorporating technology-enhanced learning methods, case studies, and real-world simulations to develop holistic skill sets among aspiring accountants.