Bibliometric Analysis and Systematic Literature Review: Effective Decision Making with the Help of Accounting Information

In an increasingly complex and competitive digital era, effective decision-making is a key challenge for organizations and companies. Accounting information, as a source of financial and non-financial data, is considered crucial to support the process. However, constraints in data access, integration, and utilization often hinder informed and rapid decision-making. To understand the trends and contributions of research in this field, this article uses bibliometric analysis and systematic literature review methods. Data were obtained through searching for articles related to accounting information systems and decision-making from the Web of Science database, with a time limit of 2019-2025 and certain relevance criteria. The results of the analysis show that related publications are increasing rapidly, with the main focus on the role of accounting information systems in improving management effectiveness and strategic decision making. Other findings show that the use of Big Data and digital technology in accounting information systems can improve data quality, minimize risks, and increase organizational transparency and accountability. Thus, the utilization of appropriate and integrated accounting information systems is essential to support more.

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Publication Details

Journal
Journal of Applied Business Taxation and Economics Research
Published
2025-08-09
DOI
https://doi.org/10.54408/jabter.v4i6.447
Primary Topic
Intellectual Capital and Performance Analysis
Type
article
Field-Weighted Citation Impact
0.00
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article

Bibliometric Analysis and Systematic Literature Review: Effective Decision Making with the Help of Accounting Information

Puji Handayati, Nurika Restuningdiah, Ari Purwianti, Emilia Nur Cholifah
Journal of Applied Business Taxation and Economics Research
Intellectual Capital and Performance Analysis
article

Bibliometric Analysis and Systematic Literature Review: Effective Decision Making with the Help of Accounting Information

Puji Handayati, Nurika Restuningdiah, Ari Purwianti, Emilia Nur Cholifah
article en

Abstract

In an increasingly complex and competitive digital era, effective decision-making is a key challenge for organizations and companies. Accounting information, as a source of financial and non-financial data, is considered crucial to support the process. However, constraints in data access, integration, and utilization often hinder informed and rapid decision-making. To understand the trends and contributions of research in this field, this article uses bibliometric analysis and systematic literature review methods. Data were obtained through searching for articles related to accounting information systems and decision-making from the Web of Science database, with a time limit of 2019-2025 and certain relevance criteria. The results of the analysis show that related publications are increasing rapidly, with the main focus on the role of accounting information systems in improving management effectiveness and strategic decision making. Other findings show that the use of Big Data and digital technology in accounting information systems can improve data quality, minimize risks, and increase organizational transparency and accountability. Thus, the utilization of appropriate and integrated accounting information systems is essential to support more.

Journal of Applied Business Taxation and Economics ResearchVol. 4(6)
State University of Malang (ID)
Openalex Percentile: Top 68%
Intellectual Capital and Performance Analysis
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