The Impact of Information Technology on The Management Accounting Profession

Currently, organizations are in high demand for open innovation initiatives like business analytics and artificial intelligence.The simultaneous forces of industry revolution 4.0 and pandemic are driving rapid digital transformation that impacts the task profiles of management accountants and compels them to gain digital competency.This bibliometric analysis aims to examine the literature on information technology and management accountant indepth.This study summarizes overall research trend, the influential features of academic collaboration and participation, and the research themes.We extracted and reviewed 183 journal articles published between 1997 and 2022 from the Scopus database.We used the bibliometrix and VOSviewer to conduct bibliometric analysis and visualization.The leading journal is The International Journal of Accounting Information Systems, and National Chung Cheng University is the top affiliation.Emerging technologies such as artificial intelligence, business analytics, and enterprise resource planning are frequently used keywords.The United States is the leading country in article production, whereas Finland is at the top considering total citations.The leading affiliation is National Chung Cheng University.Finally, the thematic map provides a holistic understanding of themes; basic, emerging, motor, highly developed, but isolated themes.These themes and subthemes have proposed future directions and critical areas of research.

Publication Details

Published
2025-01-01
DOI
https://doi.org/10.47750/qas/26.207.26
Citations
1
Primary Topic
Financial Reporting and XBRL
Type
article
Field-Weighted Citation Impact
2.28
Controls
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article

The Impact of Information Technology on The Management Accounting Profession

1 citations
Financial Reporting and XBRL
2.28
article

The Impact of Information Technology on The Management Accounting Profession

article en
1 citations

Abstract

Currently, organizations are in high demand for open innovation initiatives like business analytics and artificial intelligence.The simultaneous forces of industry revolution 4.0 and pandemic are driving rapid digital transformation that impacts the task profiles of management accountants and compels them to gain digital competency.This bibliometric analysis aims to examine the literature on information technology and management accountant indepth.This study summarizes overall research trend, the influential features of academic collaboration and participation, and the research themes.We extracted and reviewed 183 journal articles published between 1997 and 2022 from the Scopus database.We used the bibliometrix and VOSviewer to conduct bibliometric analysis and visualization.The leading journal is The International Journal of Accounting Information Systems, and National Chung Cheng University is the top affiliation.Emerging technologies such as artificial intelligence, business analytics, and enterprise resource planning are frequently used keywords.The United States is the leading country in article production, whereas Finland is at the top considering total citations.The leading affiliation is National Chung Cheng University.Finally, the thematic map provides a holistic understanding of themes; basic, emerging, motor, highly developed, but isolated themes.These themes and subthemes have proposed future directions and critical areas of research.

Vol. 26(207)
Decent work and economic growth
Openalex Percentile: Top 10%
Financial Reporting and XBRL
2.28
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The Impact of Information Technology on The Management Accounting Profession · (2025) | TGRS Research Map | TGRS