The bibliometric landscape of emerging technology in the accounting information systems field

Abstract

This study presents a bibliometric analysis of 195 Scopus articles from the past 14 years to explore emerging technologies in accounting information systems (AIS). It identifies a research gap concerning the integration and impact of advanced technologies within the AIS, calling for more empirical studies. This study categorizes the research into four clusters: (1) technology acceptance in AIS, focusing on factors influencing adoption; (2) AIS education evolution; (3) technology used to enhance accounting procedures; and (4) changes in AIS methodological research. Using network analysis and emerging keyword detection, this study tracks key technologies such as Artificial Intelligence (AI), machine learning, blockchain, cloud computing, robotic process automation, and data analytics. The findings revealed major trends and highlighted gaps, particularly in the insufficient investigation of how technological integration affects AIS performance and acceptance. By mapping technological evolution in AIS, this study enriches bibliometric and AIS literature. This finding suggests future research directions to support broader acceptance and more effective application of emerging technologies in accounting systems.