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

Özet

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.