Version 1
: Received: 12 March 2024 / Approved: 12 March 2024 / Online: 12 March 2024 (15:17:24 CET)
How to cite:
Abu Huson, Y. Exploring the Evolution of Auditing and Digital Accounting Research within the Digital Business Landscape: A Bibliometric Analysis. Preprints2024, 2024030729. https://doi.org/10.20944/preprints202403.0729.v1
Abu Huson, Y. Exploring the Evolution of Auditing and Digital Accounting Research within the Digital Business Landscape: A Bibliometric Analysis. Preprints 2024, 2024030729. https://doi.org/10.20944/preprints202403.0729.v1
Abu Huson, Y. Exploring the Evolution of Auditing and Digital Accounting Research within the Digital Business Landscape: A Bibliometric Analysis. Preprints2024, 2024030729. https://doi.org/10.20944/preprints202403.0729.v1
APA Style
Abu Huson, Y. (2024). Exploring the Evolution of Auditing and Digital Accounting Research within the Digital Business Landscape: A Bibliometric Analysis. Preprints. https://doi.org/10.20944/preprints202403.0729.v1
Chicago/Turabian Style
Abu Huson, Y. 2024 "Exploring the Evolution of Auditing and Digital Accounting Research within the Digital Business Landscape: A Bibliometric Analysis" Preprints. https://doi.org/10.20944/preprints202403.0729.v1
Abstract
This study aims to explore significant present and future trends in accounting and corporate sustainability by examining publications from the Web of Science database spanning from 2010 to 2023. With a particular focus on research related to the digital business environment, the study employs bibliometric analysis grounded in the resource-based view theory to investigate the evolution of auditing and digital accounting research. Utilizing the VOSviewer tool, the study analyzes keyword relationships and their geographical distribution based on a comprehensive examination of 700 publications from the Web of Science. The findings highlight the transformative impact of auditing and digital accounting on business operations in response to rapid digitization. Key clusters identified shed light on digital transformation and the intersection between information technology and corporate management, revealing the evolving research landscape. The study discusses both practical and theoretical implications arising from these findings.
Keywords
Digital Accounting, Auditing, Digital Business Environment, Accounting, Bibliometric.
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.