A bibliometric analysis of accounting education literature in the digital era: current status, implications and agenda for future research

Abstract

Purpose

This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals, affiliations and countries. It also constructs agendas for future research.

Design/methodology/approach

The current study uses a bibliometric approach to analyze 287 studies indexed by the Scopus Database from 1982 to 2023.

Findings

The analysis reveals three themes: “the impact of emerging technologies on the accounting profession,” “the essential skills for modern accountants” and “the integration of technology into the accounting curricula.” Beyond this, the analysis points out that Macquarie University and the Queensland University of Technology were the most productive institutions. Furthermore, the leading journal was the Accounting Education Journal. The USA and Australia were leading in total citations and publications, while 2023 was the peak publishing year.

Research limitations/implications

The study acknowledges that alternative search keywords, databases and research categories may reveal unexplored relationships. The present study’s findings have crucial theoretical and practical implications for researchers in the accounting domain, higher education institutions and policymakers.

Originality/value

The study contributes to the extant accounting literature by presenting a holistic view of the impact of emerging technologies on accountants’ skills, profession and accounting curriculum, identifying gaps in the literature and proposing a research agenda.

Citation

Amin, H.M.G., Hassan, R.S., Ghoneim, H. and Abdallah, A.S. (2024), "A bibliometric analysis of accounting education literature in the digital era: current status, implications and agenda for future research", Journal of Financial Reporting and Accounting, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-12-2023-0802