DIGITAL ACCOUNTING FROM A RESOURCE-BASED VIEW PERSPECTIVE: A BIBLIOMETRIC ANALYSIS

This study thematically examines the field of digital accounting from a resource-based perspective, based on 109 studies published in the Web of Science (WOS) (between 2001 and 2025). The aim of this study is to examine the literature on digital accounting and resource-based perspectives through bibliometric analysis and to address the development process, key research themes, and trends within the context of strategic management. First, the main themes focused on in these studies were identified based on secondary data obtained from WOS using R (bibliometrics). The study examined the most influential authors, articles and journals, as well as institutions and countries, to determine the intellectual structure of the field. It also looked at collaboration networks. According to the analysis results, studies on the subject have increased, particularly since 2021. The findings revealed that most of the studies were conducted in China, the United Kingdom and the United States. Similarly, based on secondary data, digital transformation, sustainability, and innovation were identified as trending themes. This study evaluates digital accounting from a resource-based perspective and is pioneering work for researchers, providing insights into future research possibilities