Jurnal Magister Akuntansi Trisakti
Vol. 10 No. 2 (2023): September

BIBLIOMETRIC ANALYSIS OF DIGITAL ACCOUNTING USING R BIBLIOSHINY

Irman Firmansyah (Faculty of Economics Universitas Siliwangi)
Wildan Dwi Dermawan (Faculty of Economics Universitas Siliwangi)



Article Info

Publish Date
21 Sep 2023

Abstract

Digital technology significantly affects business processes, one of which is the accounting aspect that supports providing fast and accurate financial reports. The use of digital technology in accounting is often called digital accounting. This has prompted researchers to examine the impact of digital technology on accounting. Therefore, many publications have been detected examining this issue but have not mapped it well. This study aims to map research on digital accounting. This research was conducted on the dimensions.ai database from 2013 to mid-2022. Using the keyword “digital accounting”, 1,397 documents were obtained consisting of journal articles, book chapters, monographs, preprints, and proceedings. The R biblioshiny software found that the most relevant journals were Contributions to Management Science, IOP Conference Series Material Science and Engineering, and Plos One. Meanwhile, the one with the biggest impact is Plos One. In addition, the most relevant authors are Muravskyi and Shao. But the ones who had the biggest impact were Agrell, Karlsson, and Troshani. The distribution of words is dominated by ‘digital transformation’, ‘accounting information’, ‘digital technologies’, and ‘digital accounting’. Topics that have emerged in recent years are digital transformation, accounting information, digital accounting, blockchain technology, and accounting systems. Even blockchain technology is still emerging in 2022. These findings illustrate the importance of using digital technology in accounting, thus triggering researchers to continue to develop ideas and other significant findings related to digital accounting.

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Journal Info

Abbrev

jmat

Publisher

Subject

Economics, Econometrics & Finance

Description

The JMAT invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, accounting sharia, behavioural accounting, information system, auditing, fraud, accounting education, management accounting, management control system, international accounting, ...