Emerging trends and research focal points of information technologies for financial control and accounting at the state and corporate level: Bibliometric research and visualization
-
Author(s)Olena SkrynnykLink to ORCID Index: https://orcid.org/0000-0001-8300-6616
,
Serhiy LyeonovLink to ORCID Index: https://orcid.org/0000-0001-5639-3008
-
DOIhttp://dx.doi.org/10.21511/afc.04(1).2023.05
-
Article InfoVolume 4 2022-2023, Issue #1, pp. 49-62
- Cited by
- 359 Views
-
133 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
The rapid development of information technologies poses challenges to various processes of the financial departments of companies or the state. The aim of the paper is to substantiate the main directions of global research on information technologies for financial control and accounting for a better perception and derivation of the potentially associated requirements, challenges, and risks under the evolutionary magnifier. Applied bibliometric and network analysis, comprising analytical and visualization tools of Scopus and VosViewer, reveals the constantly increasing research interests of scholars in the field of research that has reached its maximum in 2022 and continues to rise, especially in the countries with the frontrunner affiliations (the United States, China, and the United Kingdom). The cluster analysis identified 19 total thematic clusters, eleven at the state and eight at the corporate levels, that determined the focal research points Big Data, Blockchain, and Artificial Intelligence are similar for financial control and accounting at the state and corporate level and underlined the partial similarity in terms of technical specification (cryptocurrency) as well as differences in specific levels (social networking issues at the state level) that are reflected in the recommendations for the elaboration of significant technology interfaces for both levels under investigation.
view full abstract
-
JEL Classification (Paper profile tab)M40, N01, O16
-
References28
-
Tables3
-
Figures6
-
- Figure 1. Procedure for bibliometric and network analysis of keywords
- Figure 2. Analysis of publications on research interest in the use of information technology for financial control and accounting
- Figure 3. Development dynamics of scientific interest on information technology for financial control and accounting at the state and corporate level
- Figure 4. Network visualization of the most common keywords in the research of information technologies for financial control and accounting
- Figure 5. Network visualization of the most common keywords in the research of information technologies for financial control and accounting at the state level for 2019–2023
- Figure 6. Network visualization of the most common keywords in the research of information technologies for financial control and accounting at the corporate level for 2019–2023
-
- Table 1. Results of network analysis of keywords in the context of the research on information technologies for financial control and accounting
- Table 2. Characteristic results of the study of scientific interest in information technologies for financial control and accounting at the state and corporate level over the entire research period
- Table 3. Key results of the survey of scientific interest in information technologies for financial control and accounting at the country and company level for the period 2019–2023
-
- Abad-Segura, E., & González-Zamar, M.-D. (2020). Research analysis on emerging technologies in corporate accounting. Mathematics, 8(9), 1589.
- Adebayo, A. V., & Ilesanmi, K. D. (2020). Financial resource management in the Nigerian public sector: policy measures to address loopholes. Problems and Perspectives in Management, 18(2), 329-339.
- Afaishat, T. AL., Khraim, H. and Al-Maadhedee, M. (2022). Effect of network strategic capabilities on digital transformation in Jordanian universities. Problems and Perspectives in Management, 20(3), 247-257.
- Alshater, M. M., Hassan, M. K., Sarea, A., & Samhan, H. M. (2022). Islamic accounting research between 1982 and 2020: a hybrid review. Journal of Islamic Accounting and Business Research, 13(8), 1176-1196.
- Amirul, S. M., Jaafar, N. I., & Azmi, A. A. C. (2022). Two decades of XBRL: a science mapping of research trends and future research agenda. Quality and Quantity, 56(4), 2301-2324.
- Baker, H. K., Kumar, S., & Pandey, N. (2020). A bibliometric analysis of managerial finance: a retrospective. Managerial Finance, 46(11), 1495-1517.
- Behrend, J., & Eulerich, M. (2019). The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016). Accounting History Review, 29(1), 103-139.
- Bellucci, M., Cesa Bianchi, D., & Manetti, G. (2022). Blockchain in accounting practice and research: systematic literature review. Meditari Accountancy Research, 30(7), 121-146.
- Benameur, K. B., Mostafa, M. M., Hassanein, A., Shariff, M. Z., & Al-Shattarat, W. (2023). Sustainability reporting scholarly research: a bibliometric review and a future research agenda. Management Review Quarterly.
- Di Vaio, A., Hassan, R., & Palladino, R. (2020). Digital Innovation and Disruptive Technologies in the Intellectual Capital (IC) and Knowledge Management Systems (KMS) Disclosure: A Bibliometric Analysis. 2020 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD).
- Esteban, S. A., Urquía-Grande, E., de Silva, A. M., & Pérez-Estébanez, R. (2022). Big Data, Accounting and International Development: Trends and challenges. Cuadernos de Gestion, 22(1), 193-213.
- Frizon, J. A., & Eugénio, T. (2022). Recent developments on research in sustainability in higher education management and accounting areas. International Journal of Management Education, 20(3),100709.
- Gonçalves, B. S. M., de Carvalho, F. L., & Fiorini, P.C. (2022). Circular Economy and Financial Aspects: A Systematic Review of the Literature. Sustainability (Switzerland) 14(5), 3023.
- İyibildiren, M., Eren, T., & Ceran, M. B. (2023). Bibliometric analysis of publications on web of science database related to accounting information system with mapping technique. Cogent Business and Management, 10(1), 2160584.
- Lombardi, R., de Villiers, C., Moscariello, N., & Pizzo, M. (2022). The disruption of blockchain in auditing – a systematic literature review and an agenda for future research. Accounting, Auditing and Accountability Journal, 35(7), 1534-1565.
- Mishchenko, S., Naumenkova, S., Mishchenko, V., & Dorofeiev, D. (2021). Innovation risk management in financial institutions. Investment Management and Financial Innovations, 18(1), 190-202.
- Monteiro, A., & Cepêda, C. (2021). Accounting information systems: Scientific production and trends in research. Systems, 9(3), 67.
- Owusu, G. M. Y., & Korankye, G. (2023). The state of ethical decision-making research in accounting: A retrospective assessment from 1987 to 2022. Business Ethics, the Environment and Responsibility, 32(2), 419-434.
- Pererva, P., & Maslak, M. (2022). Commercialization of intellectual property objects in industrial enterprises. Problems and Perspectives in Management, 20(3), 465-477.
- Poje, T., & Groff, M. Z. (2022). Mapping Ethics Education in Accounting Research: A Bibliometric Analysis. Journal of Business Ethics, 179(2), 451-472.
- Polinkevych, O., Glonti, V., Baranova, V., Levchenko, V., & Yermoshenko, A. (2021). Change of business models of Ukrainian insurance companies in the conditions of COVID-19. Insurance Markets and Companies, 12(1), 83-98.
- Savchuk, N., Bludova, T., Leonov, D., Murashko, O., & Shelud’ko, N. (2021). Innovation imperatives of global financial innovation and development of their matrix models. Investment Management and Financial Innovations, 18(3), 312-326.
- Secinaro, S., Dal Mas, F., Brescia, V., & Calandra, D. (2021). Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis. Accounting, Auditing and Accountability Journal, 35(9), 168-203.
- Thottoli, M. M. (2022). Two Decades of Environmental Accounting: A Bibliometric Analysis. Institutions and Economies, 14(4), 83-113.
- Varma, A., Piedepalumbo, P., & Mancini, D. (2021). Big data and accounting: A bibliometric study. International Journal of Digital Accounting Research, 21, 203-238.
- Verhun, V., Pryiatelchuk O., & Zayats, O. (2020). Competitive features of country associations based on the Global Competitiveness Index: the case of the United States – Mexico – Canada Agreement. Problems and Perspectives in Management, 18(4), 181-190.
- Vysochan, O., Hyk, V., Vysochan, O., & Olshanska, M. (2022). Sustainability Accounting: A Systematic Literature Review and Bibliometric Analysis. Quality – Access to Success, 22(185), 95-102.
- Yu, H., Wang, Y., Li, X., Wang, Ch., Sun, M., & Du, A. (2019). Measuring ecological capital: State of the art, trends, and challenges. Journal of Cleaner Production, 219, 833-845.
