Digitalization of Accounting: a Bibliometric Analysis of an Emerging Research Field

This paper includes a comprehensive bibliometric analysis on the digitalization of accounting. For this purpose, we employ an open-source R-tool for comprehensive science mapping analysis, namely the ‘bibliometrix package’, on a database of 73 scientific items from the Web of Science Core Collection (WoS), covering a period between 2004 and 2022. The performance analysis reveals that the trend of the annual scientific production displays an upward slope, especially since 2014. Our main finding is that the relationship between accounting and the digital transformation of contemporaneous economic systems is an emerging research field. Moreover, this analysis allows us to identify the gaps in the literature and pursue future research directions, such as the perceived impact of emerging digital technologies on the accounting and auditing profession