An In-depth Bibliometric Study of Digital Innovations in Renewing Organization’s Accounting and Financial Management Practices

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Budi Prijanto

Abstract

This research aims to conduct a bibliometric analysis of the literature related to digital innovation in accounting practices and organizational financial management. Through the selection of PubMed, IEEE Xplore, and Google Scholar databases we identified and analyzed key articles from 1985 to 2023. The results of the analysis included the identification of theme clusters, research trends over time, most cited literature, and author collaborations. The six major theme groups were identified, including audit, big data, digital finance, and digital transformation. The findings show a shift in focus from strategic issues to responses to the latest developments such as the pandemic and artificial intelligence. The highest-cited articles highlighted the role of artificial intelligence, robotics, and digital transformation in the business world. The identification of the most frequently used terms opens up potential for further research. The visualization of the writer's collaboration provides an overview of the relationship between the researchers. This research provides in-depth insights into current trends, key literature, and potential for further research in the field of digital innovation in the context of organizational accounting and financial management. Despite its limitations, including limitations in literature coverage and bibliometric analysis, this research provides a foundation for further research in the exploration of under-researched topics.

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