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This study analyzes 21 Scopus-indexed publications to determine trends in the technology adoption in accounting. As of 2023, there are no discernible significant trends in the convergence of technology adoption accounting. Malaysia and Indonesia emerge as the nations with the highest production of citations from the publication in technology adoption in accounting. The most influential contributors to this domain originate from the Business, Management, Accounting, and Computer Science academic fields. Articles constitute the majority of the total output of publications. the research paper by Boyns T. and Edwards J.R. titled “Change agents and the dissemination of accounting technology: Wales' basic industries, c.1750–c.1800” has received considerable attention, as evidenced by its impressive total citation count of 31. The article titled “Management accounting practises of SMEs: The impact of organizational DNA, business potential, and operational technology” has also been cited 31 times. In terms of themes in this field of study, “information technology,” “information system,” and “intention” are the most frequently occurring themes in the field of accounting technology applications. This exhaustive analysis offers helpful perspectives into the current status of technology adoption in the accounting field through 2023.

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Global Insights into Technology Implementation in Accounting: A Bibliometric Analysis

  • 章节

  • 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,
  • Citra Ramayani,
  • Simona Mihai Yiannaki

摘要

This study analyzes 21 Scopus-indexed publications to determine trends in the technology adoption in accounting. As of 2023, there are no discernible significant trends in the convergence of technology adoption accounting. Malaysia and Indonesia emerge as the nations with the highest production of citations from the publication in technology adoption in accounting. The most influential contributors to this domain originate from the Business, Management, Accounting, and Computer Science academic fields. Articles constitute the majority of the total output of publications. the research paper by Boyns T. and Edwards J.R. titled “Change agents and the dissemination of accounting technology: Wales' basic industries, c.1750–c.1800” has received considerable attention, as evidenced by its impressive total citation count of 31. The article titled “Management accounting practises of SMEs: The impact of organizational DNA, business potential, and operational technology” has also been cited 31 times. In terms of themes in this field of study, “information technology,” “information system,” and “intention” are the most frequently occurring themes in the field of accounting technology applications. This exhaustive analysis offers helpful perspectives into the current status of technology adoption in the accounting field through 2023.