REFLECTIONS OF DIGITALIZATION ON ACCOUNTING: A LITERATURE MAPPING THROUGH BIBLIOMETRIC ANALYSIS

Yıl 2025, Sayı: 33, 160 - 177, 03.09.2025

İlkay Ejder Erturan

Öz

The impact of digitalization on accounting creates radical transformations in the field of accounting, from information production to reporting and auditing processes. Digital accounting is a new approach that has emerged with the integration of technologies such as big data, artificial intelligence, blockchain, cloud technologies and the internet of things into accounting systems. This transformation reshapes not only the technical infrastructure but also the nature of the profession and decision-making processes. The aim of the study is to systematically reveal the structure, trends, knowledge production centers, prominent authors and themes of scientific publications in the field by examining the reflections of digitalization in the field with the bibliometric analysis method. In this respect, the study draws a map of the current situation in digital accounting literature and aims to guide future studies by making trends in the field visible. The bibliometric analysis method was preferred in this research. Bibliometric analysis is a quantitative research method aimed at understanding the development of a specific academic field, mapping the knowledge production process and visualizing scientific communication networks (Zupic & Čater, 2015). The dataset was created using the Scopus database. The search was limited to article titles only, and publications between 2007 and 2023 were filtered using keywords such as “digitalization and accounting”, “digital transformation and accounting”, and “digital and accounting”. The purpose of this selection was to include studies that directly relate digitalization and accounting in the sample. VOSviewer 1.6.20 software was used to visualize and analyze the data. The analyses performed included basic bibliometric techniques such as co-authorship, keyword matching, co-citation, and bibliographic matching. With this method, scientific productivity, collaboration networks, prominent themes, and publication trends in the field of digital accounting were presented numerically and visually. Thus, it was possible to more clearly identify existing gaps in the literature and potential directions for future research.

Anahtar Kelimeler

Digital Accounting , Digital Transformation , Cloud Accounting , Bibliometric analysis , Digitalization in Accounting

DİJİTALLEŞMENİN MUHASEBEYE YANSIMALARI: BİBLİYOMETRİK ANALİZ YOLUYLA BİR LİTERATÜR HARİTASI

Öz

Dijitalleşmenin muhasebeye etkisi, bilgi üretiminden raporlamaya ve denetim süreçlerine kadar muhasebe alanında köklü dönüşümler yaratmaktadır. Dijital muhasebe; büyük veri, yapay zekâ, blokzincir, bulut teknolojileri ve nesnelerin interneti gibi teknolojilerin muhasebe sistemlerine entegrasyonu ile ortaya çıkan yeni bir yaklaşımdır. Bu dönüşüm, sadece teknik altyapıyı değil, mesleğin doğasını ve karar alma süreçlerini de yeniden şekillendirmektedir. Çalışmanın amacı, dijitalleşmenin muhasebe alanındaki yansımalarını bibliyometrik analiz yöntemi ile inceleyerek, alanda yapılan bilimsel yayınların yapısını, eğilimlerini, bilgi üretim merkezlerini, öne çıkan yazarları ve temaları sistematik bir biçimde ortaya koymaktır. Bu yönüyle çalışma, dijital muhasebe literatürüne dair mevcut durumun haritasını çizmekte ve alandaki eğilimleri görünür kılarak, ileride yapılacak çalışmalara yön gösterici olmayı hedeflemektedir. Bu araştırmada bibliyometrik analiz yöntemi tercih edilmiştir. Bibliyometrik analiz, belirli bir akademik alanın gelişimini anlamaya, bilgi üretim sürecini haritalandırmaya ve bilimsel iletişim ağlarını görselleştirmeye yönelik kantitatif bir araştırma yöntemidir (Zupic & Čater, 2015). Veri seti, Scopus veri tabanı üzerinden oluşturulmuştur. Tarama yalnızca makale başlıkları ile sınırlandırılmış ve “digitalization and accounting”, “digital transformation and accounting”, “digital and accounting” gibi anahtar kelimelerle 2007–2023 yılları arasındaki yayınlar filtrelenmiştir. Bu seçimin amacı, konunun doğrudan dijitalleşme ve muhasebe ilişkisini içeren çalışmaları örnekleme dâhil etmektir. Verilerin görselleştirilmesi ve analizinde VOSviewer 1.6.20 yazılımı kullanılmıştır. Yapılan analizler: Ortak yazarlık, anahtar kelime eşleştirmesi, ortak atıf ve bibliyografik eşleşme gibi temel bibliyometrik teknikleri içermektedir. Bu yöntem sayesinde dijital muhasebe alanındaki bilimsel üretkenlik, iş birliği ağları, öne çıkan temalar ve yayın eğilimleri sayısal ve görsel biçimde ortaya konulmuştur. Böylece, literatürdeki mevcut boşlukların ve gelecek araştırmalar için potansiyel yönelimlerin daha net biçimde belirlenmesi sağlanmıştır.

Anahtar Kelimeler

Dijital Muhasebe , Dijital Dönüşüm , Bulut Muhasebesi , Bibliyometrik analiz , Muhasebede Dijitalleşme

Kaynakça

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