Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 9 April 2024
Abstract
Purpose
The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature. To draw both academics and practitioners through accelerated research activities, the study also aims to look into the significance of these disruptive technologies, their potential and the opportunities they present for the accounting profession.
Design/methodology/approach
With the use of the Scopus database and a combination of accounting, reporting, auditing and technology-related keywords, 1660 research articles published between 2008 and 2023 were included in the sample. To provide graphical analysis of bibliometric data and visualize research findings such as bibliographic coupling, co-citation and keyword co-occurrence, this study used the R-biblioshiny and VOSViewer tools.
Findings
The findings demonstrate a growth in scholarly interest in the study’s area, particularly in recent years. The bibliometric analysis focuses on three key uses and applications of technology in the accounting and auditing professions: the adoption of continuous auditing and monitoring in the audit profession, the use of software tools in the audit and accounting professions and the connections between information systems and audit.
Originality/value
This study contributes to the literature by examining current research trends on the use of technology in the accounting and reporting professions, identifying gaps in the literature and, most importantly, proposing a research agenda for the field. This study’s data came entirely from English-language articles and reviews in the Scopus database. It also considers studies that are directly relevant to the use of technology in accounting and reporting.
Keywords
Acknowledgements
Expression of Concern: The publisher of Journal of Accounting & Organizational Change is issuing an Expression of Concern for the following article Rabbani, M.R. (2024), “Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions”, Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-01-2024-0028, which was submitted to the special issue ‘Digitalization in Accounting and Auditing Practices Implications, Recent Advancements and Convergence in Practices’. This special issue has subsequently been cancelled. The publisher wishes to inform readers that concerns have been raised regarding an undisclosed conflict of interest and the editorial handling and peer review process of this article. The author of this article would like to note that they do not agree with the content of this notice. An investigation is ongoing and is currently unresolved. Further information will be provided by Journal of Accounting & Organizational Change as it becomes available.
Author’s contribution: Sole author paper.
Funding: No funding received from whatsoever source.
Data availability: Not applicable.
Declarations:
Consent for publication: Not applicable.
Competing interests: The author declares no competing.
Ethics approval and consent to participate: Considered.
Consent to participate: Considered.
Citation
Rabbani, M.R. (2024), "Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions", Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-01-2024-0028
Publisher
:Emerald Publishing Limited
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