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DIGITAL TRANSFORMATION IN ACCOUNTING: BIBLIOMETRIC ANALYSIS BASED ON WEB OF SCIENCE (WoS) DATA

Year 2025, Volume: 27 Issue: 4, 301 - 329, 28.12.2025

Selda Korga

https://doi.org/10.31460/mbdd.1592361

Abstract

This study aims to analyze articles on digital transformation in accounting. 3033 articles published between 1991 and 2024 indexed in the WoS database are reviewed. Using bibliometric methods, the analysis revealed the distribution of articles by author, citation count, keywords, countries, institutions, and publication years. The level of scientific productivity and connectivity is also determined by visualizing the relationships between these variables. The findings indicate a growing scholarly interest and number of publications on this topic. The study is expected to serve as a valuable reference for future research by providing an extensive overview of the literature and highlighting existing research gaps.

Keywords

Accounting Digital Transformation Bibliometric Analysis Method

References

  • Aguiar, G., & Gouveia, L. (2020). The Digital Transformation in Academic Accounting Research: Literature Review. Journal of Organizational Knowledge Management, 2020, 1-9. DOI: 10.5171/2020.947901.
  • Fanggidae, H. C., & Ala, H. M. (2024). Evolution and Dynamics of Technology Based Accounting Information: A Bibliometric Study. West Science Information System and Technology, 2(01), 81-89. https://doi.org/10.1080/23311975.2024.2407044
  • Fitzgerald, M., Kruschwitz, N., Bonnet, D., & Welch, M. (2014). Embracing Digital Technology: A New Strategic Imperative. MIT Sloan Management Review, 55(2), 1.
  • Garip, O. (2024). Muhasebe Alanında Dijital Dönüşüm ve Yapay Zekâ Bibliyometrik Bir Analiz (2006-2024). Uluslararası Akademik Birikim Dergisi, 7(5), 993-1006. DOİ: 10.5281/zenodo.14583471
  • Gök, A. G. (2024). Muhasebede Dijitalleşme Üzerine Çalışılan Lisansüstü Tezlerin Bibliyometrik Analizi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 29(2), 97-111.
  • Guşe, G. R., & Mangiuc, M. D. (2022). Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives. Amfiteatru Economic, 24(59), 252-267. https://doi.org/10.24818/EA/2022/59/252%0A
  • Haffke, I., Kalgovas, B. J., & Benlian, A. (2016). The Role of the CIO and the CDO in An Organization’s Digital Transformation, In: International Conference of Information Systems, Dublin, Ireland.
  • Hakim, T., & Bahari, M. (2021). Blockchain technology research in business, management and accounting field: A bibliometric analysis. In 2021 7th International Conference on Research and Innovation in Information Systems (ICRIIS) (1-7). IEEE. https://doi.org/10.1109/ICRIIS53035.2021.9616980
  • Kaya, G. A. (2024). Muhasebe Alanında Yapay Zekâ ve Blokzincir ile İlgili Makalelerin Görsel Haritalama Yöntemi ile Analizi. M. Keskin (Ed.), Muhasebe Alanında Akademik Analizler, 1. Yaz Yayınları.
  • Kılınç, E. (2023) İşletmelerde Yapay Zekâ Alanında Scopus Veri Tabanında Yapılan Çalışmaların Bibliyometrik Olarak Analizi. Uluslararası Yönetim Akademisi Dergisi, 6(4), 1185-1198. https://doi.org/10.33712/mana.1380858
  • Knudsen, D. R. (2020). Elusive Boundaries, Power Relations, and Knowledge Production: A Systematic Review of the Literature on Digitalization in Accounting. International Journal of Accounting Information Systems, 36, 100441. https://doi.org/10.1016/j.accinf.2019.100441
  • Korga, S. (2025). Muhasebe ve Yapay Zekâ: VOSviewer ile Bibliyometrik Analiz. Yönetim ve Ekonomi Dergisi, 32(1), 131-145. https://doi.org/10.18657/yonveek.1522092
  • Kravchenko, O. V., Nebaba, N. O., & Aiyedogbon, J. O. (2023). Blockchain Technologies in Accounting: Bibliometric Analysis, Accounting and Financial Control, 4(1). http://dx.doi.org/10.21511/afc.04(1).2023.02
  • Lardo, A., Corsi, K., Varma, A., & Mancini, D. (2022). Exploring Blockchain in The Accounting Domain: A Bibliometric Analysis. Accounting, Auditing & Accountability Journal, 35(9), 204-233. https://doi.org/10.1108/AAAJ-10-2020-4995.
  • Noyons, E. C., Moed, H. F., & Van Raan, A. F. (1999). Integrating Research Performance Analysis and Science Mapping. Scientometrics, 46, 591-604.
  • O'Leary, D. E. (2023). Digitization, Digitalization, and Digital Transformation in Accounting, Electronic Commerce, and Supply Chains. Intelligent Systems in Accounting, Finance and Management, 30(2), 101-110. https://doi.org/10.1002/isaf.1524
  • Porter, M. E., & Heppelmann, J. E. (2014). How Smart, Connected Products are Transforming Competition. Harvard Business Review, 92(11), 64-88.
  • Rahmawati, M. I., & Subardjo, A. (2022). A Bibliometric Analysis of Accounting in The Blockchain Era. Journal of Accounting and Investment, 23(1), 66-77. https://journal.umy.ac.id/index.php/ai/article/view/13302
  • Rom, A., & Rohde, C. (2007). Management Accounting and İntegrated İnformation Systems: A Literature Review. International Journal of Accounting İnformation Systems, 8(1), 40-68. https://doi.org/10.1016/j.accinf.2006.12.003
  • Tektüfekçi, F. (2019). A Bibliometric Analysis of Industry 4.0-Focused Turkish E-Accounting Applications. Procedia Computer Science, 158, 602-608. https://doi.org/10.1016/j.procs.2019.09.094
  • Thottoli, M. M. (2022). Trending technology Hashtags in the Field of Accounting: A Bibliometric Analysis. LBS Journal of Management & Research, 20(1/2), 34-56. https://doi.org/10.1108/LBSJMR-05-2022-0021
  • Van Eck, N., & Waltman, L. (2010). Software survey: VOSviewer, A Computer Program for Bibliometric Mapping. Scientometrics, 84(2), 523-538. https://doi.org/10.1007/s11192-009-0146-3
  • Varma, A., Piedepalumbo, P., & Mancini, D. (2021). Big Data and Accounting: A Bibliometric Study. The International Journal of Digital Accounting Research, 21(27), 203-238. DOI: 10.4192/1577-8517-v21_8.
  • Yankın, F. B. (2019). Dijital Dönüşüm Sürecinde Çalışma Yaşamı. Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi E-Dergi, 7(2), 1-38.
  • Zupic, I., & Čater, T. (2015). Bibliometric Methods in Management and Organization. Organizational Research Methods, 18(3), 429-472. https://doi.org/10.1177/1094428114562629 www.vosviewer.com (Erişim Tarihi: 11.06.2024)

MUHASEBEDE DİJİTAL DÖNÜŞÜM: WEB OF SCIENCE (WoS) VERİ TABANINA DAYALI BİBLİYOMETRİK ANALİZ

Year 2025, Volume: 27 Issue: 4, 301 - 329, 28.12.2025

Selda Korga

https://doi.org/10.31460/mbdd.1592361

Abstract

Bu çalışmanın amacı, muhasebede dijital dönüşüm konusu üzerine yapılmış olan makalelerin analizi, etkisinin ölçülmesi ve mevcut durumun değerlendirilmesidir. Çalışmanın örneklemi WoS veri tabanında indekslenen, 1991-2024 yılları arasında yayınlanan 3.033 makaledir. Bibliyometrik analiz yöntemi ile makalelerin yazar, atıf, anahtar kelime, ülke, kurum ve yıllara göre dağılımına ulaşılmıştır. Ayrıca, bu değişkenlerin birbirleri ile ilişkileri görselleştirilerek bilimsel üretkenlik ve bağlantı gücünün seviyesi tespit edilmiştir. Sonuçlar, muhasebede dijital dönüşüm üzerine yapılan makalelerin sayısında artış olduğunu ve araştırmacıların konuya olan ilgisinin giderek arttığını göstermektedir. Çalışmanın muhasebede dijital dönüşüm konusunda literatürü detaylı bir biçimde değerlendirmesi ve araştırma boşluklarını belirlemesi açısından sonraki çalışmalara kılavuz olacağı öngörülmektedir.

Keywords

Muhasebe Dijital Dönüşüm Bibliyometrik Analiz Yöntemi

References

  • Aguiar, G., & Gouveia, L. (2020). The Digital Transformation in Academic Accounting Research: Literature Review. Journal of Organizational Knowledge Management, 2020, 1-9. DOI: 10.5171/2020.947901.
  • Fanggidae, H. C., & Ala, H. M. (2024). Evolution and Dynamics of Technology Based Accounting Information: A Bibliometric Study. West Science Information System and Technology, 2(01), 81-89. https://doi.org/10.1080/23311975.2024.2407044
  • Fitzgerald, M., Kruschwitz, N., Bonnet, D., & Welch, M. (2014). Embracing Digital Technology: A New Strategic Imperative. MIT Sloan Management Review, 55(2), 1.
  • Garip, O. (2024). Muhasebe Alanında Dijital Dönüşüm ve Yapay Zekâ Bibliyometrik Bir Analiz (2006-2024). Uluslararası Akademik Birikim Dergisi, 7(5), 993-1006. DOİ: 10.5281/zenodo.14583471
  • Gök, A. G. (2024). Muhasebede Dijitalleşme Üzerine Çalışılan Lisansüstü Tezlerin Bibliyometrik Analizi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 29(2), 97-111.
  • Guşe, G. R., & Mangiuc, M. D. (2022). Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives. Amfiteatru Economic, 24(59), 252-267. https://doi.org/10.24818/EA/2022/59/252%0A
  • Haffke, I., Kalgovas, B. J., & Benlian, A. (2016). The Role of the CIO and the CDO in An Organization’s Digital Transformation, In: International Conference of Information Systems, Dublin, Ireland.
  • Hakim, T., & Bahari, M. (2021). Blockchain technology research in business, management and accounting field: A bibliometric analysis. In 2021 7th International Conference on Research and Innovation in Information Systems (ICRIIS) (1-7). IEEE. https://doi.org/10.1109/ICRIIS53035.2021.9616980
  • Kaya, G. A. (2024). Muhasebe Alanında Yapay Zekâ ve Blokzincir ile İlgili Makalelerin Görsel Haritalama Yöntemi ile Analizi. M. Keskin (Ed.), Muhasebe Alanında Akademik Analizler, 1. Yaz Yayınları.
  • Kılınç, E. (2023) İşletmelerde Yapay Zekâ Alanında Scopus Veri Tabanında Yapılan Çalışmaların Bibliyometrik Olarak Analizi. Uluslararası Yönetim Akademisi Dergisi, 6(4), 1185-1198. https://doi.org/10.33712/mana.1380858
  • Knudsen, D. R. (2020). Elusive Boundaries, Power Relations, and Knowledge Production: A Systematic Review of the Literature on Digitalization in Accounting. International Journal of Accounting Information Systems, 36, 100441. https://doi.org/10.1016/j.accinf.2019.100441
  • Korga, S. (2025). Muhasebe ve Yapay Zekâ: VOSviewer ile Bibliyometrik Analiz. Yönetim ve Ekonomi Dergisi, 32(1), 131-145. https://doi.org/10.18657/yonveek.1522092
  • Kravchenko, O. V., Nebaba, N. O., & Aiyedogbon, J. O. (2023). Blockchain Technologies in Accounting: Bibliometric Analysis, Accounting and Financial Control, 4(1). http://dx.doi.org/10.21511/afc.04(1).2023.02
  • Lardo, A., Corsi, K., Varma, A., & Mancini, D. (2022). Exploring Blockchain in The Accounting Domain: A Bibliometric Analysis. Accounting, Auditing & Accountability Journal, 35(9), 204-233. https://doi.org/10.1108/AAAJ-10-2020-4995.
  • Noyons, E. C., Moed, H. F., & Van Raan, A. F. (1999). Integrating Research Performance Analysis and Science Mapping. Scientometrics, 46, 591-604.
  • O'Leary, D. E. (2023). Digitization, Digitalization, and Digital Transformation in Accounting, Electronic Commerce, and Supply Chains. Intelligent Systems in Accounting, Finance and Management, 30(2), 101-110. https://doi.org/10.1002/isaf.1524
  • Porter, M. E., & Heppelmann, J. E. (2014). How Smart, Connected Products are Transforming Competition. Harvard Business Review, 92(11), 64-88.
  • Rahmawati, M. I., & Subardjo, A. (2022). A Bibliometric Analysis of Accounting in The Blockchain Era. Journal of Accounting and Investment, 23(1), 66-77. https://journal.umy.ac.id/index.php/ai/article/view/13302
  • Rom, A., & Rohde, C. (2007). Management Accounting and İntegrated İnformation Systems: A Literature Review. International Journal of Accounting İnformation Systems, 8(1), 40-68. https://doi.org/10.1016/j.accinf.2006.12.003
  • Tektüfekçi, F. (2019). A Bibliometric Analysis of Industry 4.0-Focused Turkish E-Accounting Applications. Procedia Computer Science, 158, 602-608. https://doi.org/10.1016/j.procs.2019.09.094
  • Thottoli, M. M. (2022). Trending technology Hashtags in the Field of Accounting: A Bibliometric Analysis. LBS Journal of Management & Research, 20(1/2), 34-56. https://doi.org/10.1108/LBSJMR-05-2022-0021
  • Van Eck, N., & Waltman, L. (2010). Software survey: VOSviewer, A Computer Program for Bibliometric Mapping. Scientometrics, 84(2), 523-538. https://doi.org/10.1007/s11192-009-0146-3
  • Varma, A., Piedepalumbo, P., & Mancini, D. (2021). Big Data and Accounting: A Bibliometric Study. The International Journal of Digital Accounting Research, 21(27), 203-238. DOI: 10.4192/1577-8517-v21_8.
  • Yankın, F. B. (2019). Dijital Dönüşüm Sürecinde Çalışma Yaşamı. Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi E-Dergi, 7(2), 1-38.
  • Zupic, I., & Čater, T. (2015). Bibliometric Methods in Management and Organization. Organizational Research Methods, 18(3), 429-472. https://doi.org/10.1177/1094428114562629 www.vosviewer.com (Erişim Tarihi: 11.06.2024)
There are 25 citations in total.

Details

Primary Language Turkish
Subjects Accounting, Auditing and Accountability (Other)
Journal Section Research Article
Authors

Selda Korga 0000-0002-8868-0957

Submission Date November 27, 2024
Acceptance Date July 24, 2025
Publication Date December 28, 2025
Published in Issue Year 2025 Volume: 27 Issue: 4

Cite

APA Korga, S. (2025). MUHASEBEDE DİJİTAL DÖNÜŞÜM: WEB OF SCIENCE (WoS) VERİ TABANINA DAYALI BİBLİYOMETRİK ANALİZ. Muhasebe Bilim Dünyası Dergisi, 27(4), 301-329. https://doi.org/10.31460/mbdd.1592361

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The author(s) should disclose the use of generative Artificial Intelligence (AI) and AI-assisted tools in design and implementation of the research. Such use need to be disclosed within the methodology section of the manuscript. Use of AI does not preclude the manuscript from publication, rather provides a transparent picture of the research.