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The article summarises how this academic field is addressing the changes on digitalization and accountability through the analysis of 35 Scopus-indexed articles since its beginning in 2016 to the present. This is an emerging academic area unable yet to established strong trends in this field at the intersection of digitalization and accountability. Germany is still leading the way, followed by Indonesia. The study identifies 6 key components, organises them in 2 clusters, and make 5 significant connections across the literature, specifically under ACM International Conference Proceeding Series, that includes 3 works that have accounted for eight citations. Important keywords, such as ‘digitalization’, ‘accountability’ and ‘big data’, were identified as central in this field, emphasising the key role of digitalisation in accounting discourse.

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Global Research Trends in Digitalization and Accountability: A Bibliometric Analysis

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  • 发表日期：

    2025年

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  • Siti Afiqah Zainuddin,
  • Muhammad Ahmad Ibrahim AlJahsh,
  • Tahirah Abdullah,
  • Noorul Azwin Md. Nasir,
  • Noor Raihani Zainol,
  • Noorshella Che Nawi,
  • Muhammad Ahyaruddin,
  • Simona Mihai Yiannaki

摘要

The article summarises how this academic field is addressing the changes on digitalization and accountability through the analysis of 35 Scopus-indexed articles since its beginning in 2016 to the present. This is an emerging academic area unable yet to established strong trends in this field at the intersection of digitalization and accountability. Germany is still leading the way, followed by Indonesia. The study identifies 6 key components, organises them in 2 clusters, and make 5 significant connections across the literature, specifically under ACM International Conference Proceeding Series, that includes 3 works that have accounted for eight citations. Important keywords, such as ‘digitalization’, ‘accountability’ and ‘big data’, were identified as central in this field, emphasising the key role of digitalisation in accounting discourse.