Accounting in emerging technologies era: where do we stand and which roadmap for future research?

Purpose This paper aims to review the emerging technologies literature within the accounting field, highlighting their role in supporting the advent of the fourth industrial revolution, which is reshaping the accounting profession. Design/methodology/approach Using a bibliometric approach, 264 English articles and reviews published in journals indexed in the Scopus database over 41 years (1980–2020) were collected and analyzed. Findings The study shows that 80% of the literature was published after 2015, indicating rapid growth in the field. The results reveal high dispersion in academic contributions and published topics. In terms of countries and institutions, the USA and China are the top contributors. A content analysis exploring the intellectual structure of the field categorized the sample into six accounting clusters: auditing and assurance, financial accounting and reporting, profession and education, Taxation, managerial and cost accounting and accounting information systems. Originality/value This study not only reviews the literature but also proposes a future research agenda, providing a comprehensive understanding of how big data, blockchain, artificial intelligence and machine learning are influencing various accounting domains.

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Publication Details

Journal
International Journal of Islamic and Middle Eastern Finance and Management
Published
2025-10-27
DOI
https://doi.org/10.1108/imefm-01-2025-0055
Citations
1
Primary Topic
Financial Reporting and XBRL
Type
article
Field-Weighted Citation Impact
2.28
Controls
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article

Accounting in emerging technologies era: where do we stand and which roadmap for future research?

Ikhlaas Gurrib, Osama F. Atayah, Muneer M. Alshater
1 citations
International Journal of Islamic and Middle Eastern Finance and Management
Financial Reporting and XBRL
2.28
article

Accounting in emerging technologies era: where do we stand and which roadmap for future research?

Ikhlaas Gurrib, Osama F. Atayah, Muneer M. Alshater
article en
1 citations

Abstract

Purpose This paper aims to review the emerging technologies literature within the accounting field, highlighting their role in supporting the advent of the fourth industrial revolution, which is reshaping the accounting profession. Design/methodology/approach Using a bibliometric approach, 264 English articles and reviews published in journals indexed in the Scopus database over 41 years (1980–2020) were collected and analyzed. Findings The study shows that 80% of the literature was published after 2015, indicating rapid growth in the field. The results reveal high dispersion in academic contributions and published topics. In terms of countries and institutions, the USA and China are the top contributors. A content analysis exploring the intellectual structure of the field categorized the sample into six accounting clusters: auditing and assurance, financial accounting and reporting, profession and education, Taxation, managerial and cost accounting and accounting information systems. Originality/value This study not only reviews the literature but also proposes a future research agenda, providing a comprehensive understanding of how big data, blockchain, artificial intelligence and machine learning are influencing various accounting domains.

International Journal of Islamic and Middle Eastern Finance and Management
Canadian University of Dubai (AE), World Islamic Sciences and Education University (JO)
Openalex Percentile: Top 8%
Financial Reporting and XBRL
2.28
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