EXPLORING RESEARCH DIRECTIONS IN DIGITAL ACCOUNTING THROUGH BIBLIOMETRIC ANALYSIS

Abstract

The rapid advancement of digital technology has fundamentally reshaped the accounting industry, replacing traditional manual methods with automated systems and integrated digital platforms. This transformation not only optimizes operational efficiency but also reinforces the strategic role of digital accounting as a crucial pillar in the functioning of the global digital economy. This study aims to explore research directions in digital accounting. The research data is derived from the Scopus and WoS databases, with 103 selected documents processed using VOSviewer 1.6.20. The cluster analysis results indicate three main research directions in digital accounting: (1) Research on digital technologies, accounting information systems, and accounting education; (2) Digital accounting, technology, corporate governance, and the digital economy; and (3) Accounting information and IT-based systems