IDEAS home Printed from https://ideas.repec.org/a/ami/journl/v21y2022i2p270-288.html
   My bibliography  Save this article

Research Trends in Disruptive Technologies for Accounting of The Future – A Bibliometric Analysis

Author

Listed:
  • Atanasko Atanasovski
  • Todor Tocev

    (Ss. Cyril and Methodius University in Skopje, North Macedonia)

Abstract

Research Question - Is there a gap in research preferences on disruptive technologies between academia and practitioners? Motivation - Disruptive technologies in accounting represent a new evolutionary phase of accounting impacted by emerging technologies that are part of industrial revolution 4.0. The relevance of emerging technologies, their potential, and the opportunities they offer for the accounting profession attract both academia and professionals with accelerated research efforts. Academia and scientific researchers must research and provide an appropriate theoretical basis to help practitioners better adapt and increase their awareness and trust in technology. Idea - This paper provides early quantitative research data on publication trends related to most disruptive technologies in accounting such as big data, data analytics, cloud, artificial intelligence, and blockchain. Data - The data were collected through detailed analysis and research of websites and publishing platforms on Big Four accounting firms, professional accounting associations, and institutes, and selected high-ranking journals for the period from 2016 to 2020. Tools - The research was conducted using bibliometric analysis to identify how many articles were published by individual parties. Findings - The results highlight that there are no significant discrepancies or different views of academia and practitioners. It is a positive result indicating that academia and scientific researchers exploit in the same direction as practitioners, thus providing support for adaptation and alignment to technology trends. Contribution - The significance of the results of such research is important for obtaining directions in which the academy should research in the future but also for the regulators as well.

Suggested Citation

  • Atanasko Atanasovski & Todor Tocev, 2022. "Research Trends in Disruptive Technologies for Accounting of The Future – A Bibliometric Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 270-288, June.
    • Handle: RePEc:ami:journl:v:21:y:2022:i:2:p:270-288
    as

    Download full text from publisher

    File URL: http://online-cig.ase.ro/RePEc/ami/articles/21_2_6.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Emilio Abad-Segura & Mariana-Daniela González-Zamar, 2020. "Research Analysis on Emerging Technologies in Corporate Accounting," Mathematics, MDPI, vol. 8(9), pages 1-29, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Zamani, Mehdi & Yalcin, Haydar & Naeini, Ali Bonyadi & Zeba, Gordana & Daim, Tugrul U, 2022. "Developing metrics for emerging technologies: identification and assessment," Technological Forecasting and Social Change, Elsevier, vol. 176(C).

    More about this item

    Keywords

    big data; blockchain; accounting; emerging technologies; cloud; data analytics;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:21:y:2022:i:2:p:270-288. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina Tartavulea (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.