Worldwide Developments in Computerized Accounting System: A Comprehensive Bibliometric Review
摘要
This study examines 54 papers that are indexed in Scopus and focus on computerized accounting systems. The results suggest a clear advancement in this area by 2023. Computer Science has assumed a prominent source, with 22 publications comprising a significant body of literature. Articles are the most prevalent document type in this category, with a total of 35 publications. English is the most commonly used language for communication. The study includes two scholarly publications, namely ‘WIT Transactions on Information and Communication Technologies’ and ‘Journal of Internet Banking and Commerce’ as the most active source title that published 2 publications each in the area of computerized accounting systems. Furthermore, China has established itself as a frontrunner in the realm of computerized accounting systems based on its high citation rates. The primary terms that prevail in this domain are “accounting systems,” “security data,” and “computer hardware.” These findings provide insight into the dynamic nature of computerized accounting systems, shedding light on important trends and influential factors in the field.