Research Analysis on Emerging Technologies in Corporate Accounting

Abstract

The technological transformation has directly affected the functional areas of companies. This circumstance has been a challenge for corporate accounting, since the emerging technology allows handling a large volume of data, and providing valuable information for operational management, managerial control, and strategic planning. The aim of this study is to analyze current and future lines of research globally, during the period 1961–2019, on emerging technologies in corporate accounting. For this, bibliometric techniques were applied to 1126 articles on this subject to obtain findings on scientific production and the main subject areas. Scientific production has increased annually, so that in the last decade de 60.66% of all articles have been published. The main subject areas in which more articles were linked were business, management and accounting, social sciences, and economics, econometrics, and finance. Six lines of research have been identified that generate contributions on this topic. Furthermore, the analysis of the relevance of the keywords has detected the main future directions of research. The increasing worldwide trend of scientific production shows interest in developing aspects of this field of study. This study contributes to the academic, scientific, and professional discussion to improve decision-making based on the available information.