Mapping research landscape of emerging technology in the accounting field: a bibliometric analysis

Ind ayani; Sukoha sono, Eko Ganis; Djamhu i, Ali; Roekhudin
A icle
Mapping esea ch landscape o eme ging echnology in
he accoun ing ield: a bibliome ic analysis
Cogen Business & Managemen
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esea ch landscape o eme ging echnology in he accoun ing ield: a bibliome ic analysis, Cogen
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Mapping esea ch landscape o eme ging
echnology in he accoun ing field: a bibliome ic
analysis
Ind ayani, Eko Ganis Sukoha sono, Ali Djamhu i & Roekhudin
To ci e his a icle: Ind ayani, Eko Ganis Sukoha sono, Ali Djamhu i & Roekhudin
(2024) Mapping esea ch landscape o eme ging echnology in he accoun ing
field: a bibliome ic analysis, Cogen Business & Managemen , 11:1, 2407044, DOI:
10.1080/23311975.2024.2407044
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CONTACT ind ayani ind ayani150787@s uden .ub.ac.id Doc o al P og amme o accoun ing science, B awijaya uni e si y, Malang, indonesia
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Mapping esea ch landscape o eme ging echnology in he
accoun ing ield: a bibliome ic analysis
ind ayania , eko ganis sukoha sonob , Ali Djamhu ib and oekhudinb
aDoc o al P og amme o accoun ing science, B awijaya uni e si y, Malang, indonesia; bDepa men o accoun ing, B awijaya
uni e si y, Malang, indonesia
ABSTRACT
his s udy aims o ace he e olu ion o esea ch on eme ging echnologies in he
accoun ing ield, map he clus e ing o his esea ch and iden i y gaps ha equi e u he
in es iga ion. Da a we e collec ed om scopus and il e ed based on speci ic c i e ia,
esul ing in a inal da ase o 324 a icles analyzed bibliome ically o e he pas
wen y-eigh yea s. he esea ch me hod was conduc ed in wo s ages: bibliome ic
analysis and analysis discussion o ele an a icles. his s udy success ully maps eme ging
echnologies in he accoun ing ield in o ou main clus e s, ocusing on i e key
echnologies: au oma ion and obo ic p ocess au oma ion, a i icial in elligence, big da a,
blockchain and cloud compu ing. he basic heo y o easoning used by he au ho o
di ide he accoun ing ield in o ou clus e s is based on he echnology accep ance
model. clus e 1 is echnology accep ance and use in he accoun ing ield. clus e 2 is
le e aging echnology in he ans o ma ion o accoun ing educa ion. clus e 3 is
implemen ing echnology and inno a ion in he accoun ing p o ession. clus e 4 is
esea ch and me hodology in echnology- ela ed accoun ing s udies. his esea ch
p o ides aluable insigh s o u u e esea ch agendas. Addi ionally, he esul s highligh
gaps in he s udy o eme ging echnologies wi hin he accoun ing ield, iden i ying a eas
ha equi e u he explo a ion.
1. In oduc ion
echnology in eg a ion in accoun ing has d i en signi ican ad ancemen s in he ield, leading o
inc eased e iciency and au oma ion o accoun ing sys ems. since he la e 20 h cen u y, he in oduc ion
o nume ous new echnologies has se e ely al e ed he accoun ing en i onmen and caused signi ican
changes in he accoun ing sec o (K is andl, 2022). A i icial in elligence (Ai), big da a, blockchain and
o he digi al ad ancemen s a e examples o echnologies ha ha e e olu ionized how accoun ing da a
is p ocessed and analyzed and p o oundly impac ed accoun ing educa ion and p o essional p ac ices
(cen obelli e al., 2022). hese ad ancemen s highligh he impo ance o unde s anding how accoun ing
p ac i ione s ecei e and u ilize hese echnologies and hei implica ions on educa ional cu icula and
indus y p ac ice (Jackson & Allen, 2024b).
he accep abili y and use o new echnology by accoun ing p o essionals a e in luenced by a ious
ac o s, including pe cei ed ease o use and bene i s (Baiod & hussain, 2024). he s udy o echnology
accep ance o e s signi ican insigh s in o he dynamics o echnology adop ion in accoun ing in o ma-
ion sys ems and he app op ia e in eg a ion o hese echnologies o imp o e ope a ional e iciency and
achie e highe accu acy. Mo eo e , he e olu ion b ough abou by echnology also ex ends o accoun -
ing educa ion, whe e academic p og ams now need o include aining in da a analy ics, Ai u iliza ion
and blockchain comp ehension o p epa e g adua es o a echnology-d i en wo k o ce (Ko b e  al.,
2019). echnology in eg a ion in o educa ion is c ucial o p oducing compe en p o essionals capable o
ARTICLE HISTORY
ecei ed 30 July 2024
e ised 11 sep embe
2024
Accep ed 15 sep embe
2024
KEYWORDS
eme ging echnologies;
bibliome ic; accoun ing
ield; digi al accoun ing;
esea ch
SUBJECTS
Business, Managemen
and Accoun ing;
echnology; in o ma ion
& communica ion
echnology (ic )
2 inD AYAni e Al.
excelling and compe ing in he digi al e a. in addi ion o in luencing accep abili y and educa ion, ech-
nology is undamen ally ans o ming accoun ing me hods by enhancing ope a ional e iciency and
decision-making p ecision h ough he use o mode n echnologies such as Ai and big da a (Jackson &
Allen, 2024a). hese echnologies p esen oppo uni ies o digi al ans o ma ion ha can e olu ionize
adi ional me hods o p ocessing accoun ing da a, om eco ding o epo ing. his would enable busi-
nesses o ope a e mo e e ec i ely and adap dynamically o ma ke changes. Fo example, using block-
chain echnology in accoun ing can e olu ionize he p o ession by in luencing he da abase engine o
accoun ing in o ma ion sys ems (cen obelli e al., 2022).
he s udy o he implemen a ion o echnology in accoun ing necessi a es a ho ough examina ion o
he e ec s and ad an ages o hese digi al ad ancemen s (ib ahim & ahi , 2024; no ichenko e  al.,
2024). case s udies and o he esea ch me hodologies a e essen ial in iden i ying bes p ac ices and
challenges encoun e ed when in eg a ing new echnologies in o exis ing accoun ing sys ems. By employ-
ing app op ia e me hodologies, esea che s can del e deepe in o how echnology in luences a ious
aspec s o accoun ing and de elop s a egic ecommenda ions o u u e echnology adop ion. he
inc easing emphasis on he p ac ical inco po a ion o echnology in educa ion and accoun ing p oce-
du es highligh s he need o comp ehend he co ec implemen a ion o echnology in lea ning p o-
cesses and business ope a ions (Al gha i i e  al., 2023; Babu & padma, 2022).
he changing en i onmen o accoun ing educa ion and p o essional p ac ices highligh s he equi e-
men o ge ing eady o a u u e in which echnology plays a a mo e impo an ole in ad ancing he
indus y (K is andl, 2022). o be compe i i e and ele an in he ma ke , accoun ing p o essionals mus
con inuously adjus o new ools and p ocesses as echnology p og esses. in eg a ing eme ging echnol-
ogies like blockchain, Ai and big da a in o accoun ing cu icula is c ucial o equip g adua es wi h he
equisi e abili ies o ope a e in a echnology-d i en co po a e landscape (Qasim & Kha ba , 2020). his
shi owa d inco po a ing echnology in o accoun ing educa ion e lec s a b oade end o aligning
educa ional p og ams wi h he demands o he e ol ing digi al economy.
he objec i e o his s udy is o o e a ho ough examina ion o he mos signi ican con empo a y
echnologies in accoun ing esea ch by conduc ing a bibliome ic analysis o pape s published du ing
he las 28 yea s. his wo k aims o disco e eme ging echnologies in he accoun ing p o ession, sys em-
a ically map he clus e ing o his esea ch and pinpoin a eas ha need u he inqui y and p ospec i e
a enues o u he explo a ion in he ield. he objec i e o his wo k is o u ilize bibliome ic analysis
o in es iga e no el subjec s and dis inc i e ea u es o eme ging echnologies in accoun ing, which dis-
inguish i om p io esea ch. Bibliome ic analysis allows us o ha e a comp ehensi e insigh in o a as
co pus o scien i ic li e a u e ( an nunen e  al., 2018). De e mining he scien i ic in luence o sou ces is
di icul due o he signi ican subjec i i y engaged (pizzi e al., 2021). An essen ial s age in bibliome ic
analysis is he iden i ica ion o p e ailing esea ch ends and a eas o de iciency o u u e in es iga ions
(Abdian e  al., 2021). his me hodology is e ec i e in p e en ing epe i ion o s udy subjec s ha ha e
p e iously been add essed by o he schola s. Bibliome ic analysis esul s can help iden i y upcoming
esea ch a eas in accoun ing echnology. Bibliome ic analysis o e s aluable insigh s in o he p og ess
and ajec o y o esea ch ac i i ies ocused on speci ic c ucial subjec s wi hin his discipline (Wang e al.,
2014). he o iginali y o he esea ch can hen ha e many dimensions, including he o iginali y o ideas
o subjec s, he o iginali y o esea ch pa adigms and p ocedu es, o he no el y o app oaches and
analy ical echniques, as well as he no el y o heo ies and he undamen al assessmen o he s udied
issues (she liani, 2021).
2. Eme ging echnology in accoun ing
Ad ancing echnology has eme ged as an essen ial d i e o change in he accoun ing indus y, unda-
men ally al e ing he way accoun an s ope a e and con ibu e o co po a e decision-making. o e he
pas ew decades, he use o in o ma ion and communica ion echnology (ic ) has empowe ed accoun-
an s o e icien ly and p ecisely documen and epo ansac ions, beyond he capabili ies o con en-
ional app oaches. inc easing ope a ional e iciency and enhancing he quali y o in o ma ion con ibu e
o g ea e anspa ency and eliabili y in he business decision-making p ocess (Fe nandes & amos,
2012). ic has expedi ed he de elopmen o he accoun ing p o ession. Accoun an s who once ocused
cogen Business & MAnAgeMen 3
on manual eco d-keeping mus mas e mo e complex and au oma ed in o ma ion sys ems. Fo example,
wi h he ad en o compu e ne wo ks and digi al accoun ing sys ems, Accoun an s a e now able o
e icien ly gene a e and deli e inancial in o ma ion o managemen and s akeholde s wi hin a educed
ime scale and wi h a much- educed a e o mis akes (ghasemi e al., 2011). Fu he mo e, echnology has
enabled mo e e icien in o ma ion e ie al, suppo ing be e and as e s a egic decision-making
wi hin o ganiza ions (ionescu e al., 2014).
he e olu ion o echnology has also compelled accoun an s o assume mo e signi ican posi ions inside
i ms. hey a e no longe jus bookkeepe s bu also in o ma ion manage s who play a c ucial ole in da a
analysis o suppo c i ical business decisions. in his con ex , in es men in echnology has become essen-
ial o accoun an s o main ain hei business compe i i eness. hey mus iew in o ma ion echnology as
an ope a ional ool and a business s a egy de e mining he o ganiza ion’s sus ainabili y ( an nunen e al.,
2018). he e o e, echnology has e olu ionized he unc ion o accoun an s o become mo e s a egic and
ocused on in o ma ion, connec ing wi h he inc easingly shi ing and da a-d i en equi emen s o con em-
po a y business. Mo eo e , in eg a ing echnology in o accoun ing sys ems has c ea ed new oppo uni ies
o imp o e p oduc i i y and in o ma ion secu i y. Au oma ion in accoun ing educes human e o s and
speeds up accoun ing p ocesses, enhancing he quali y o clien se ices. Wi h hese ad ancemen s, accoun-
an s can now p o ide mo e excellen added alue o o ganiza ions by imp o ing ope a ional e iciency
and deli e ing highe -quali y in o ma ion o suppo s a egic decision-making.
apid de elopmen and use o echnologies such as Ai, blockchain, big da a, cloud compu ing, en e -
p ise esou ce planning (e p) and ic ha e b ough abou a subs an ial e olu ion in he ield o accoun -
ing (schmi z & leoni, 2019). echnologies ha e ans o med accoun ing p ac ices and heo ies, imp o ing
he indus y’s e iciency, p ecision and decision-making p ocesses (sp aakman e al., 2015). explo a ion o
Ai in accoun ing has demons a ed he enhancemen o p ecision and e ec i eness o accoun ing p o-
cedu es, no ably du ing he ea ly 1990s (Baka ich & o’B ien, 2021). simila ly, s udies on digi al ans o -
ma ion ha e highligh ed he posi i e implica ions o digi al echnology on managemen audi s,
emphasizing he eliabili y and accu acy enhancemen s b ough abou by hese echnologies (Mu hy,
2016). blockchain echnology has eme ged as a signi ican esea ch ocus, wi h s udies explo ing i s
impac on audi ing and inancial epo ing, emphasizing i s po en ial o enhance anspa ency and eli-
abili y (Mancini e  al., 2021). Mo eo e , big da a has been ecognized as a c ucial elemen in mode n
accoun ing, imp o ing unc ional and o ganiza ional pe o mance (Jackson & Allen, 2024b).
ecommenda ions ha e been p oposed o include big da a subjec s in o ensic accoun ing cu icula o
enhance he e ec i eness o o ensic accoun ing echniques (chong e  al., 2022). cloud compu ing has
been ound o enable small and medium en e p ises o manage ope a ions mo e e icien ly, educe cos s
and enhance lexibili y in inancial da a managemen (Baiod & hussain, 2024).
Ai has been c ucial in he au oma ion and analysis o accoun ing p ocedu es since Ai sys ems ha e
ad anced o le e age p e-exis ing da a (Anh e al., 2024). he complexi y and cybe ne ic pe spec i es ha e
been iden i ied as c i ical ac o s in luencing using Ai o con ol accoun ing p ac ices (sa ka e  al., 2021).
Business managemen and accoun ing ha e inc easingly used blockchain echnology because o i s excep-
ional dependabili y and anspa ency in inancial epo ing (Dyball & see ham aju, 2022). he accoun ing
indus y is being eshaped by he digi al ans o ma ion p opelled by cu ing-edge echnologies such as
cloud accoun ing, big da a, Ai and blockchain (p ux e  al., 2021). esea che s ha e highligh ed ha hese
echnologies p o ide no el p ospec s o imp o ing accoun an s’ compe encies in na iga ing he complex-
i y o he digi al age (gök ü k e al., 2024). he in luence o big da a, cloud compu ing, Ai and blockchain
on he inancial se ices sec o is subs an ial and s eadily expanding (Ki san as & chy is, 2022).
3. Me hod
he scopus da abase was used as he p ima y sou ce o selec ing a icles and e iews published
be ween 1982 and 2024 (1 June 2024) du ing he in o ma ion sou ce selec ion phase. he selec ion o
scopus was based on i s ex ensi e da ase and wide co e age in he ield o social sciences since 1982,
as suppo ed by mul iple p io e alua ions (chiu e  al., 2019; gök ü k e  al., 2024; ne an zidis e  al.,
2022). his is c ucial o ensu ing comp ehensi e access o eme ging echnology in he accoun ing ield

4 inD AYAni e Al.
- ela ed publica ions ha ha e eme ged since 1982. ega ding he heme o his s udy (eme ging
echnology in he Accoun ing Field), we compiled a lis o he mos ele an keywo ds o c ea e sea ch
e ms. We selec ed he keywo ds ‘Accoun ing’ AnD ‘ echnology’ based on a icle i le sea ches. he sea ch
esul s gene a ed 324 documen s eady o u he analysis.
he analysis e iew conduc ed using os iewe and Biblioshiny ia s udio aimed o le e age he
s eng hs o each so wa e p og am, as demons a ed in p e ious esea ch. os iewe was used o
isualize he co ela ion be ween s uden in ol emen and academic achie emen , showcasing he
ield’s e olu ion o e ime (Fa ima & Quame , 2023). on he o he hand, Biblioshiny ia s udio was
employed in en e p ise a chi ec u e esea ch o analyze and isualize he g ow h o esea ch publi-
ca ions, iden i y esea ch ends and de e mine he knowledge ne wo k based on keywo ds ela ed
o en e p ise a chi ec u e amewo ks (soego o e  al., 2023). By combining hese so wa e ools,
esea che s enhanced he analysis p ocess. hey gained mo e p o ound insigh s in o he espec i e
ields o s udy, showcasing he impo ance o u ilizing mul iple so wa e p og ams o comp ehen-
si e esea ch analysis (Fa ima & Quame , 2023; nu hidayah e  al., 2024; soego o e  al., 2023) his
pape uses a sepa a e explo a ion o li e a u e analysis me hodologies: e alua ion o pe o mance,
scien i ic mapping and analysis o ne wo ks (Don hu e  al., 2021). he esea ch me hod is summa-
ized in Figu e 1.
Figu e 1. Me hodological app oach (au ho ’s p esen a ion).
cogen Business & MAnAgeMen 5
4. Resul
4.1. Da a selec ion
he sea ch wi h he keywo ds ‘Accoun ing’ AnD ‘ echnology’ gene a ed 324 documen s. he esul s indi-
ca e a subs an ial academic in e es in eme ging echnology in he accoun ing Field and i s Adop ion.
he da a p esen ed in able 1 indica es ha a icles and book chap e s make up he majo i y o de ec ed
i ems, accoun ing o 71% and 10% espec i ely. con e ence pape s accoun ed o 8% o he ecognized
documen s, ollowed by e iews a 3.7%, edi o ials a 3.4%, no es a 2.4%, e a ums a 1% and books a
an insigni ican 0.3%. he limi ed numbe o e iews, book chap e s and books obse ed indica es he
ela i ely new na u e o he opic.
he documen s ex ac ed om scopus o all yea s we e u he il e ed o hose published in 1982 and
onwa ds. A o al o one documen was published in 1982 by he Jou nal o Managemen s udies, i led
My h and echnology in he Ame ican Accoun ing p o ession (Boland, 1982). he pape explo es and
desc ibes how he Ame ican accoun ing p o ession s i es o o e e icien and e ec i e inancial epo s
bu aces challenges om di e se, o en con lic ing ins i u ional demands, whe e he in e play o ing ained
belie s and e ol ing echnologies c ea es s uc u al laws and hinde s meaning ul e o ms. Following 1986,
1987 and 1988, each published one a icle ela ed o he opic. his s udy explo es how using elec onic
sp eadshee s in class ooms o e s p ac ical lea ning oppo uni ies, aids in g asping complex accoun ing
issues and showcases empla e powe , bu also in ol es ex a ime, educes epe i i e p ac ice and may no
always p o ide pedagogical bene i s, hus equi ing a balanced eaching app oach (iza d & ee e, 1986).
1987 his chap e b ie ly examines a majo accoun ing i m’s ac i i ies, highligh ing in o ma ion echnolo-
gy’s signi ican and g owing ole in hei wo k and he unique aspec s o i consul ancy wi hin he i m
(B ai hwai e, 1987). 1989, his pape explo es how he ins alla ion o new echnology in indus ial p oduc-
ion is eshaping managemen accoun ing, ocusing on challenges such as adap ing p oduc ion o cus-
ome demands, indi idualized mass p oduc ion, decen alized ope a ions con ol, cen alized p oduc ion
sys em design and e hinking adi ional managemen accoun ing sys ems in ligh o new demands o
lexibili y, quali y and e iciency (Jönsson & g önlund, 1988). he accoun ing indus y has wi nessed an
explosi e de elopmen o inno a i e echnology, wi h an a e age annual g ow h a e o 150% since 1982.
he explici in es iga ion o eme ging echnology in he accoun ing a ea and he in en ion o use and
accep i s a ed in 2018 and has pe sis ed un il he yea o publica ion o his epo . he annual coun o
scien i ic s udies on eme ging echnology in accoun ing is also being examined (Figu e 2).
4.2. Mos ci ed publica ion sou ce
p esen ed in able 2 a e he 12 mos equen ly e e enced publishing sou ces o a icles on he use o
eme ging echnology in he Accoun ing Field. he i e mos ci ed sou ces a e he Jou nal o In o ma ion
Sys ems Resea ch, C i ical Pe spec i es on Accoun ing, B i ish Accoun ing Re iew, Aus alian Accoun ing Re iew
and Jou nal o Managemen Analy ics. hey a e also in he i s qua ile (Q1) jou nal g oup anking, indi-
ca ing ha hey a e o adequa e analysis.
Table 1. P incipal da a in o ma ion.
Desc ip ion Resul
a icle 231
Book chap e 33
Con e ence pape 25
Re iew 12
edi o ial 11
no e 8
e a um 3
Book 1
o al documen 324
annual g ow h a e 9.05
a e age ci a ions pe doc 17.39
single au ho ed docs 75
Co-au ho pe doc 2,57
Sou ce: scopus, Bibiloshiny.
6 inD AYAni e Al.
4.3. Mos ci ed publica ion sou ce based on coun y
Figu e 3 displays he ci a ion coun o a icles on eme ging echnologies in he accoun ing sec o , ca e-
go ized by publishing geog aphical loca ion. in e ms o ci a ion coun , he usA and Aus alia we e he
leading coun ies. Documen s de i ed om he uni ed s a es had he g ea es numbe o ci a ions
(1.016), wi h an a e age o 28,20 a icle ci a ions. Aus alia (609) had an a e age o 32,10 ci a ions pe
a icle and geo gia (541) had an a e age ci a ion o 27.50 pe a icle.
Figu e 4 displays he 10 mos o en e e enced sou ces. he i e mos us ed ci a ion sou ces include
o p es igious jou nals, such as he Jou nal o In o ma ion Sys ems Resea ch, C i ical Pe spec i es on
Accoun ing, B i ish Accoun ing Re iew, Aus alian Accoun ing Re iew and Jou nal o Managemen Analy ics.
hese i e jou nals a e included in Q1.
Figu e 2. he yea ly numbe o scien i ic s udies on eme ging echnology in accoun ing.
Sou ce: scopus.
Table 2. Mos ci ed publica ion.
Publica ion numbe o ci a ions
In o ma ion Sys ems Resea ch 540
C i ical Pe spec i es on Accoun ing 357
B i ish Accoun ing Re iew 327
Aus alian Accoun ing Re iew 194
Jou nal o Managemen Analy ics 156
Jou nal o In e na ional Business Academy
Academy o Accoun ing and Financial S udies Jou nal
125
122
Jou nal o Accoun ing Educa ion 122
Jou nal o Accoun ing Educa ion 118
In e na ional Jou nal o Accoun ing In o ma ion Sys ems 97
Accoun ing, O ganiza ions, and Socie y 95
Jou nal o Eme ging Technologies in Accoun ing 88
Sou ce: scopus.
Figu e 3. Mos ci ed documen s acco ding o publica ion coun y.
Sou ce: scopus.
cogen Business & MAnAgeMen 7
4.4. Mos used popula keywo d
Figu e 5 p esen s he os iewe map showing he weigh ed equency o au ho s’ keywo ds g ouped
in o ou g oupings. he au ho s in clus e 1 mos commonly use he ollowing keywo ds: ‘Accep ance’,
‘Adop ion’, ‘Accoun ing in o ma ion sys em’, ‘ease’, ‘in en ion’, ‘ echnique’ and ‘ echnology Accep ance’.
clus e 2, ‘Academic’, ‘Accoun ing cu iculum’, ‘Accoun ing educa ion’, ‘educa ion’, ‘s uden ’ and ‘ eaching’.
clus e 3 includes ‘A i icial in elligence’, ‘Big da a’, ‘Blockchain’ and ‘Digi al echnology’. clus e 4 includes
‘case s udy’, ‘Design Me hodology app oach’ and ‘Fu u e esea ch’. hus, we can see ha wo ds such as
‘ egula ion’ and ‘challenge’ we e popula be o e he yea 2014, bu since hen, ‘s uden ’, ‘company’, ‘ he-
o y’, ‘con ol’ and ‘usage’ ha e gained popula i y.
Based on he mapping o weigh occu ences o a wo d, he sou ce c ea ed in os iewe , se e al
eme ging echnologies in he ield o accoun ing a e summa ized in able 3.
4.5. Mos ending opics ega ding eme ging echnology in accoun ing
h ough Biblioshiny, we can addi ionally asce ain he co ela ed ho opics. eme ging echnology in he
accoun ing ield and i s adop ion (Figu e 6). F om 2006 o 2018, he ending opics ‘associa ion and ins i-
u ion’, ‘in o ma ion echnology’ and ‘in o ma ion managemen ‘ we e equen ly used o explain eme ging
Figu e 4. Mos ci ed documen s acco ding o Sou ces.
Sou ce: scopus.
Figu e 5. Weigh occu ences o a wo d.
Sou ce: C ea ed in Vos iewe .
14 inD AYAni e Al.
labo ious and suscep ible o human mis akes. use iews o he simplici y o use and pe cei ed bene i s in
e ms o p oduc i i y enhancemen a e c ucial o he e ec i e implemen a ion o pA in accoun ing con-
ex s (Alma a neh e al., 2023; poleno a e  al., 2019). esea ch indica es ha when use s ind pA in ui i e
and genuinely help ul, hey a e mo e likely o emb ace i , leading o enhanced ope a ional e iciency wi hin
accoun ing p ac ices (Jena, 2024). Fu he mo e, he implemen a ion o Ai echnologies, such as op ical
cha ac e ecogni ion (oc ) and in elligen cha ac e ecogni ion (ic ), enables he mechaniza ion o epe -
i i e ac i i ies and o e s expedi ed and mo e p ecise da a analysis. his enables accoun an s o concen a e
on s a egic decision-making a he han mono onous du ies (Ahmad, 2024; Jackson & Allen, 2024a). he
accep ance o Ai is closely linked o i s in eg a ion in o daily wo k lows and he pe cei ed ad an ages i
o e s, such as imp o ed accu acy and e iciency (Kai ala e  al., 2021). s accoun an s become mo e amilia
wi h Ai ools, hei capaci y o u ilize hese echnical ools o imp o ed analysis and epo ing will likely
inc ease, u he d i ing e iciency in he p o ession ( ingey-holyoak e  al., 2021). he managemen and
analysis o as amoun s o in o ma ion a e signi ican ly acili a ed by big da a, he e o e enabling accoun-
an s o make well-in o med judgmen s g ounded on comple e da a insigh s. howe e , o adop big da a
echnologies, use s mus belie e ha hese ools enhance decision quali y and a e accessible wi hin hei
wo k con ex (Abdennadhe e  al., 2022; A khipo a e  al., 2024). he abili y o in e p e and u ilize da a
e ec i ely is essen ial o accoun an s o le e age big da a’s ull po en ial (A khipo a e al., 2024). Blockchain
echnology o e s high anspa ency and secu i y in ansac ion eco ding, po en ially ans o ming how
accoun an s p ocess and ack inancial ansac ions. Accep ance o blockchain elies on use s pe cei ing i
as secu e, eliable and easily in eg a ed wi h exis ing sys ems (Dyball & see ham aju, 2022; Mcguigan &
ghio, 2019). none heless, challenges such as complexi y and he need o new skills may hinde adop ion,
necessi a ing adequa e aining and echnical suppo o acili a e a smoo h ansi ion cloud compu ing
enhances lexibili y and collabo a ion by enabling eal- ime access o accoun ing da a om anywhe e. he
accep ance o cloud echnology is closely ied o use s’ pe cep ions o da a secu i y and ease o access
(K is andl, 2017; se yowa i e al., 2023). When use s eel con iden ha hei da a is secu e in he cloud and
ecognize i s e iciency and cos -sa ing bene i s, hei endency o emb ace his echnology is highe
(Mancini e al., 2021). he adop ion and u iliza ion o hese new echnologies in he ield o accoun ing he
pe cep ion o use s ega ding he bene i s and use - iendliness o a p oduc o se ice signi ican ly in lu-
ences i s o e all pe o mance. A use ul amewo k o comp ehending hese aspec s is he AM, which
highligh s he signi icance o use expe ience in he e ec i e implemen a ion o echnologies such as pA,
Ai, big da a, blockchain and cloud compu ing in accoun ing se ings ( a jo e  al., 2021; heu i e al., 2024).
Fu he in es iga ion in he adop ion and u iliza ion o accoun ing in o ma ion sys ems in Accoun ing se -
ings should p io i ize some c ucial aspec s o imp o e comp ehension and e iciency. An essen ial sugges ion
is o in es iga e he in luence o de eloping echnologies; Ai, machine lea ning and blockchain, on he adop-
ion and use o accoun ing in o ma ion sys ems (Jena, 2024). unde s anding how hese ad anced echnolo-
gies a e in eg a ed in o accoun ing p ocesses and how hey can imp o e ope a ional e iciency is essen ial o
u u e esea ch (Baiod & hussain, 2024). Addi ionally, in es iga ing o ganiza ional cul u e’s and indus y con-
ex ’s in luence on echnology accep ance is i al (Jackson & Allen, 2024b). compa ing di e en cul u es o
indus y sec o s o obse e a ia ions in echnology accep ance can p o ide insigh s in o cul u al ac o s
a ec ing echnology implemen a ion (Azudin & Manso , 2018). Accep ance and e icacy o accoun ing in o -
ma ion sys ems a e signi ican ly in luenced by change managemen s a egies (Dwi and a & As ika, 2020).
Fu u e esea ch should explo e how change managemen p ac ices in luence echnology accep ance and
ope a ional e iciency ( ingey-holyoak e  al., 2021). longi udinal s udies examining o ganiza ional pe o -
mance changes o e ime pos -sys em implemen a ion can o e aluable insigh s in o he sus ainable impac
o accoun ing in o ma ion sys ems on managemen pe o mance and decision-making quali y ( yso skaya &
p oko ie a, 2024). Mo eo e , use expe ience (uX) wi h accoun ing in o ma ion sys ems signi ican ly in luences
echnology accep ance (salin e  al., 2023). esea ch on use in e aces, ease o na iga ion and echnical sup-
po can guide he de elopmen o mo e use - iendly sys ems (B own, 2009). unde s anding how accoun ing
in o ma ion sys ems in e ac wi h exis ing business p ocesses wi hin o ganiza ions is c ucial o maximizing
e iciency and pe o mance (Kos ić & sedej, 2022), in eg a ing hese sys ems op imally wi h business p o-
cesses can enhance o e all pe o mance (Kuang e al., 2023). An in es iga ion o he in luence o da a analy -
ics on he ope a ion o accoun ing in o ma ion sys ems can o e aluable insigh s o enhancing da a
o ganiza ion and analysis ac i i ies ( alha e  al., 2022) Addi ionally, in es iga ing he in luence o in o ma ion

cogen Business & MAnAgeMen 15
echnology on inance and accoun ing in sec o s like digi al heal h is essen ial o unde s anding he b oade
impac o echnology. Fu u e esea ch in accoun ing in o ma ion sys ems should ocus on in eg a ing eme g-
ing echnologies, he in luence o o ganiza ional cul u e on echnology accep ance, e ec i e change manage-
men s a egies, use expe ience op imiza ion and he in e ac ion be ween accoun ing sys ems and business
p ocesses. esea che s can con ibu e enabling he implemen a ion and e icien u iliza ion o accoun ing
in o ma ion sys ems in s a egic managemen en i onmen s.
5.2. Clus e 2: accoun ing educa ion
conce ning he ield o accoun ing educa ion, AM helps explain how new echnologies a e accep ed
and used in he lea ning p ocess. his model can assess s uden s’ and educa o s’ accep ance o educa-
ional echnologies such as accoun ing so wa e and online lea ning pla o ms. Fo example, in eg a ing
echnology in o he accoun ing cu iculum o en in ol es ools such as accoun ing simula ions, e p so -
wa e and analy ical ools. eache s can modi y hei eaching s a egies and choose he bes esou ces
o imp o e s uden s’ comp ehension and p o iciency in accoun ing by knowing how hese echnologies
a e conside ed easy o use and aluable ( . enka esh & Da is, 2000). clus e 2 ocuses on le e aging
echnology o ans o m accoun ing educa ion. i examines he ‘academic’, ‘educa ional’ and ‘uni e si y’
se ings, emphasizing he impo ance o upda ing he ‘accoun ing cu iculum’ and ‘accoun ing educa ion’
o in eg a e ‘eme ging echnologies’ and ‘da a analy ics’. cen al o his clus e is he ole o ‘accoun ing
educa o s’ in p epa ing ‘accoun ing p o essionals’ o u u e challenges. i add esses de eloping he nec-
essa y ‘skills’ and ‘pe cep ions’ o na iga e an e e -e ol ing landscape. his clus e highligh s he ‘chal-
lenges’ and ‘needs’ o e ec i ely in eg a ing echnology in o he ‘ eaching’ and lea ning expe iences o
‘s uden s’. i s esses he ‘in eg a ion’ and ‘ ocus’ on con empo a y opics o enhance he ‘ e iew’ and
‘con ibu ion’ o he ield o accoun ing educa ion (handoyo, 2024; hol zbla & schake , 2011; Kuang
e  al., 2023; liu e  al., 2021; pan & seow, 2016; Qasim e  al., 2022; sua a e  al., 2024). in clus e 2: in
accoun ing educa ion, he use o ad anced echnologies such as au oma ion, pA, Ai, big da a, block-
chain and cloud compu ing is essen ial o e olu ionizing he deli e y and lea ning o accoun ing p o-
g ams. Fu he mo e, hese echnologies no only imp o e he e ec i eness o accoun ing p ocedu es bu
also in luence he cu iculum and ins uc ional app oaches in educa ional ins i u ions.
pA acili a es he sys ema ic au oma ion o epe i i e ac i i ies like as da a en y and in oice p ocess-
ing, which we e p e iously labo ious and suscep ible o human mis akes. pA can be employed in
accoun ing educa ion o ins uc s uden s on enhancing ope a ional e iciency and minimizing e o s in
accoun ing p ocedu es. he inco po a ion o pA in o he cu iculum enables s uden s o acqui e knowl-
edge o he p ac ical enhancemen s in p oduc i i y and e iciency b ough abou by his echnology
(poleno a e  al., 2019). A i icial in elligence (Ai) is also highly in luen ial in he ield o accoun ing edu-
ca ion. A i icial in elligence (Ai) can be u ilized o c ea e adap i e lea ning sys ems ha cus omize
ins uc ional ma e ial o mee he speci ic equi emen s o each lea ne and e icien ly analyze da a wi h
g ea e speed and p ecision (no ak e al., 2021; heu i e al., 2024). Ad anced Ai in accoun ing educa ion
migh enhance s uden s’ comp ehension o in ica e ideas and equip hem o he demands o a p o-
g essi ely digi alized indus y ( o ozheykina e  al., 2019). Da a-d i en decision-making is g ea ly acili-
a ed by big da a, which enables he s udy o as quan i ies o da a. in eg a ing big da a in o accoun ing
educa ion will enable s uden s o comp ehend how da a can enhance he accu acy o accoun ing and
inancial judgmen s (polimeni & Bu ke, 2021). Wi h skills in da a analysis, g adua es will be be e p e-
pa ed o en e a job ma ke ha inc easingly elies on da a and analy ics. Blockchain echnology should
be included in he accoun ing cu iculum as a echnology o e ing high anspa ency and secu i y in
ansac ion eco ding. using blockchain in educa ion can gi e s uden s insigh s in o how his echnology
can ans o m accoun ing and audi ing p ac ices, enhancing accoun abili y and anspa ency (Buchhei
e  al., 2020; andiono, 2021). ha ing a comp ehensi e unde s anding o blockchain will enable s uden s
o e ec i ely adjus o he ans o ma i e impac his echnology has on accoun ing p ocedu es. cloud
compu ing p o ides enhanced lexibili y and collabo a ion unc ionali y by acili a ing immedia e access
o accoun ing da a om any loca ion. cloud echnology can s eamline collabo a ion be ween s uden s
and eache s and enable emo e lea ning in he educa ional se ing (Qasim e  al., 2022; sa ka e  al.,
2021). ha ing a comp ehensi e unde s anding o cloud compu ing enables s uden s o e ec i ely u ilize
16 inD AYAni e Al.
his echnology in hei u u e p o essions. he implemen a ion o no el echnology in accoun ing edu-
ca ion enhances he p oduc i i y and e icacy o ins uc ion, equipping s uden s o con on he obs a-
cles and p ospec s in an e e mo e digi ized accoun ing en i onmen . he inclusion o hese echnologies
in he accoun ing cu iculum is c ucial o gene a e g adua es who a e p epa ed o employmen and can
adjus o swi indus y de elopmen s (cohen & Ka a zimas, 2022; ozdil e  al., 2023; . enka esh
e  al., 2023).
Fu u e esea ch in ans o ming accoun ing educa ion in he digi al e a should p io i ize se e al key
a eas o enhance s uden s’ p epa edness o he e ol ing indus y landscape. one c ucial aspec is o
del e in o he e ec i e in eg a ion in eg a ing compu e echnology such as Ai and da a analy ics in o
accoun ing cu icula o enhance s uden s’ comp ehension and p ac ical abili ies (sp aakman e al., 2015).
e alua ing he impac o hese echnologies on lea ning ou comes and educa o s’ ole in eaching hem
a e essen ial esea ch a eas o enhance he e ec i eness o accoun ing educa ion (hol zbla & schake ,
2011). collabo a ion be ween uni e si ies and indus ies is ano he c i ical a ea o esea ch o ensu e
ha accoun ing cu icula align wi h cu en indus y needs (cen obelli e  al., 2022). explo ing how uni-
e si ies can inco po a e indus y case s udies, in e nships, o collabo a i e p ojec s in o hei cu icula
can enhance s uden engagemen and eadiness o he wo kplace (Mancini e  al., 2021). Mo eo e , i is
essen ial o examine he cul i a ion o so skills such as communica ion, leade ship and eamwo k in
digi al accoun ing educa ion o adequa ely equip s uden s o se e al p o essional se ings (A khipo a
e  al., 2024). longi udinal da a on he con inuous e alua ion o echnology implemen a ion in accoun -
ing educa ion can o e aluable insigh s in o he endu ing impac s o educa ional ans o ma ion on he
quali y o g adua es and he pe o mance o he business (Ko b e al., 2019). Fu he in es iga ion should
p io i ize he adap a ion o accoun ing educa ion o echnology ad ancemen s and indus y demands o
enhance s uden s’ eadiness o a echnology-in eg a ed job ma ke (Ku uppu e  al., 2022).
5.3. Clus e 3: accoun ing p o ession
o he accoun ing p o ession, he AM is c ucial o p o essionals o emb ace new echnology and e-
quen ly use ad anced accoun ing so wa e, analy ical ools and cloud-based epo ing sys ems ha
equi e an assessmen o ease o use and use ulness. AM helps explain how accoun an s accep hese
echnologies in hei daily p ac ices. Fo ins ance, implemen ing complex e p sys ems equi es in ensi e
aining and suppo o o e come usage ba ie s. Businesses can adop and manage new echnologies
mo e success ully o inc ease job e iciency and accu acy by knowing he elemen s in luencing echnol-
ogy accep ance Wi hin he ield o accoun ing (Da is e al., 1989; ge en, 2003). clus e 3 discusses Digi al
echnology and inno a ion implemen a ion in accoun ing. i co e s he applica ion o ‘a i icial in elli-
gence’, ‘big da a’ and ‘blockchain’ echnology o enhance ‘audi ’ and ‘in es iga ion’ p ocesses. new con-
cep s and ypes o echnology, along wi h hei bene i s in imp o ing ‘ anspa ency’ ‘secu i y’ and ‘ us ’
in inancial epo ing, a e he main ocus. ‘p ac i ione s’ and he ‘accoun ing p o ession’, as well as o he
‘s akeholde s’, play oles in add essing ‘ isk’ and op imizing ‘cos s’ associa ed wi h he u u e use o digi al
echnology. ‘p ac i ione s’ and he ‘accoun ing p o ession’, as well as o he ‘s akeholde s’, play oles in
add essing ‘ isk’ and op imizing ‘cos s’ associa ed wi h he u u e use o digi al echnology.(Al-hawamleh
e  al., 2024; Al-okaily e  al., 2023; Amano a e  al., 2023; Anh e  al., 2024; A khipo a e  al., 2024; Boylan
& Boylan, 2017; han e al., 2023; handoyo, 2024; hol zbla & schake , 2011; Kolisnyk e al., 2023; Kuang
e  al., 2023; Ma ski e  al., 2023; Mohd Faizal e  al., 2022; Moll & Yigi basioglu, 2019; pashke ich e  al.,
2023; A. sha ma e  al., 2022; alha e  al., 2022). he in eg a ed use o eme ging echnologies such as
au oma ion, pA, Ai, big da a, blockchain and cloud compu ing has a p o ound in luence on con empo-
a y accoun ing p ocesses and he job pe o mance o accoun ing p o essionals. hese echnologies
enhance ope a ional e iciency, ans o m how accoun an s in e ac wi h da a and clien s and in luence
s a egic decision-making wi hin o ganiza ions.
Au oma ion, mos ly achie ed h ough pA, allows accoun an s o mechanize ac i i ies such as da a
en y and ansac ion p ocessing. pA acili a es he educ ion o human e o and accele a es in o ma-
ion p ocessing by minimizing he e o equi ed o manual p ocedu es (Al-shmam e  al., 2021). ha
enables accoun an s o concen a e on da a analysis and s a egic decision-making, he e o e enhancing
he alue hey con ibu e o i ms ( o ozheykina e al., 2019). Applied Ai, including echnologies like oc
cogen Business & MAnAgeMen 17
and sophis ica ed da a analysis, enables accoun an s o conduc quicke and mo e p ecise analyses.
Ad anced Ai can e icien ly handle and e alua e as amoun s o da a, he e o e o e ing a mo e p o-
ound unde s anding and assis ing in imp o ed decision-making (Mcguigan & ghio, 2019; heu i e  al.,
2024). he applica ion o Ai in accoun ing also enables he de elopmen o sys ems ha a e mo e
esponsi e o clien and ma ke needs, enhancing he se ices p o ided by accoun an s (K is andl, 2017).
Big da a is c ucial in helping accoun an s manage and analyze la ge olumes o da a, which is i al o
da a-d i en decision-making. Fea u ing eal- ime da a analysis capabili ies, accoun an s can p o ide mo e
accu a e and ele an epo s and iden i y ends ha may impac business s a egies (A khipo a e  al.,
2024; Dyball & see ham aju, 2022). howe e , accoun an s need s ong analy ical skills and a good unde -
s anding o he unde lying echnology o le e age big da a e ec i ely. Blockchain o e s high anspa -
ency and secu i y in ansac ion eco ding, which can ans o m how accoun an s p ocess and ack
inancial ansac ions. By using blockchain, accoun an s can ensu e da a in eg i y and lowe he isk o
aud (cen obelli e  al., 2022; Ko b e  al., 2019). howe e , adop ing his echnology equi es a deep
unde s anding o how i wo ks and adequa e aining o manage he associa ed complexi ies (Ahmad,
2024). cloud compu ing p o ides be e lexibili y and collabo a ion by enabling eal- ime access o
accoun ing da a om anywhe e. his is c ucial in an inc easingly dis ibu ed wo k en i onmen and
allows accoun an s o collabo a e wi h eams and clien s (Bui & de illie s, 2021). us in da a secu i y
in he cloud is also c i ical in adop ing his echnology, whe e accoun an s mus be con iden ha hei
da a is sa e and p o ec ed (cen obelli e  al., 2022; Kayse & elukda ie, 2024). he applica ion o new
echnologies in accoun ing in addi ion o enhancing ope a ional e iciency and e ec i eness, changes
he oles and esponsibili ies o accoun an s. By adop ing hese echnologies, accoun ing p o essionals
can deli e be e , mo e esponsi e and s a egic se ices, which is c ucial in acing he challenges and
oppo uni ies o he digi al e a (Jackson & Allen, 2024b; Kong & chen, 2020; no ak e al., 2021).
Fu he in es iga ion in o ha nessing Ai, big da a and blockchain echnology in accoun ing should
p io i ize ce ain domains o enhance comp ehension and implemen a ion o hese echnologies in p ac-
ical scena ios. esea ch can explo e he b oade in eg a ion o Ai o au oma e epe i i e asks and
enhance accoun ing p ocess e iciency, ocusing on speci ic Ai algo i hms and models e ec i e in iden-
i ying anomalies, de ec ing aud and p edic ing isks (nguyen & Ab an es, 2023). he comp ehension o
he in luence o Ai on accoun ing and audi quali y measu es, such as co ec ness and eliabili y, will
yield aluable insigh s in o i s gene al e icacy (cen obelli e al., 2022). A deepe explo a ion o he capa-
bili ies o big da a in ans o ming accoun ing p ac ices is essen ial. his includes in es iga ing ad anced
da a in eg a ion echniques, analyzing la ge da ase s om a ious sou ces and de eloping cus omized
p edic i e analy ic models o accoun ing and audi pu poses (Abdel aheem e  al., 2021). case s udies
ac oss di e en indus ies can o e empi ical e idence o how big da a analy ics can enhance accoun ing
and audi ou comes and decision-making p ocesses (n. sha ma, 2024). Fu he in es iga ion should ocus
on implemen ing blockchain echnology o imp o e he le els o anspa ency, secu i y and dependabil-
i y in he ields o accoun ing and audi s. Academic esea ch can in es iga e he di icul ies o imple-
men ing blockchain echnology and he ad an ages i o e s in main aining in eg i y and minimizing he
chances o manipula ion o aud (Al-hawamleh e  al., 2024).
5.4. Clus e 4: accoun ing esea ch
in accoun ing esea ch, he AM can be employed o e alua e he implemen a ion and ecep ion o
echnology in scien i ic in es iga ions. esea che s in accoun ing who use da a analysis so wa e, e e -
ence managemen sys ems, o online da a collec ing ools migh employ he AM o assess how he
usabili y and u ili y o hese echnologies impac he e icacy o hei esea ch. Fo example, adop ing
ad anced s a is ical so wa e in accoun ing esea ch can a ec he quali y and speed o esea ch ou -
comes. By analyzing he ac o s in luencing he use o a ious echnologies, schola s can lea n how ech-
nology migh be le e aged o enhance esea ch me hods and ou comes in accoun ing (Fe nandes &
amos, 2012). clus e 4 discusses esea ch and me hodology in echnology- ela ed accoun ing s udies. i
encompasses ‘accoun ing echnology’, ocusing on echnological ad ancemen s such as Ai, big da a ana-
ly ics and blockchain a e e olu ionizing he ield o con empo a y accoun ing. ‘case s udies’ and ‘design
me hodology app oaches’ a e employed o in es iga e he ‘implica ions’ o hese echnologies in
18 inD AYAni e Al.
accoun ing p ac ices, explo ing ‘limi a ions’ and ‘o iginali y alue’. ‘in e iews’ wi h ‘indi iduals’ and o he
esea ch app oaches such as ‘di ec obse a ion’ a e used o deepen he au ho s’ ‘ iews’ on he applica-
ion o ‘accoun ing echnology’ and i s impac on accoun an s’ daily p ac ices (Abdennadhe e al., 2022;
Ahmad e  al., 2024; Al-okaily e  al., 2023; A khipo a e  al., 2024; Ayinla e  al., 2024; Baiod & hussain,
2024; B own & Dilla d, 2020; chiu e  al., 2019; closs-Da ies e  al., 2021; cong & Du, 2022; Dyball &
see ham aju, 2022; elmaas awy e  al., 2024; Keenan, 2013; Ku uppu e  al., 2022; Mancini e  al., 2021;
Ma one & hazel on, 2019; ne an zidis e al., 2022; Qui aque e al., 2022; ijan o, 2024; obey & Boud eau,
1999; senik e  al., 2013; n. sha ma, 2024; Wu & Jin, 2022). in clus e 4: Accoun ing esea ch, he appli-
ca ion o new eme ging echnologies such as au oma ion, pA, Ai, big da a, blockchain and cloud com-
pu ing a e essen ial in e olu ionizing esea ch me hodologies and imp o ing he quali y and e ec i eness
o in es iga o s’ in es iga ions. hese echnologies accele a e he esea ch p ocess and enable mo e p o-
ound and accu a e da a analysis.
Au oma ion, mainly h ough pA, allows esea che s o au oma e da a collec ion and p ocessing,
which p e iously equi ed signi ican ime and e o . educing manual wo kload, pA helps esea ch-
e s ocus on da a analysis and in e p e a ion, hus imp o ing esea ch e iciency (Al-shmam e  al.,
2021). his acili a es apid and p ecise collec ion o subs an ial olumes o da a, a c ucial aspec o
accoun ing s udy ha can en ail in ica e examina ion o inancial da a (Jena, 2024). Ai g ea ly imp o es
he quali y o accoun ing esea ch by o e ing ools o mo e sophis ica ed da a analysis. Fo ins ance,
Ai can be employed o examine ends in inancial da a and p oduce aluable insigh s o
decision-making ( o ozheykina e  al., 2019). Addi ionally, Ai can assis in p ocessing quali a i e da a,
such as ex analysis, allowing esea che s o explo e deepe aspec s o accoun ing phenomena
(Alma a neh e  al., 2023). he u iliza ion o big da a empowe s esea che s o e ec i ely handle and
c i ically examine ex ensi e amoun s o da a, hence o e ing a mo e p o ound unde s anding o ends
and pa e ns wi hin accoun ing p ocesses. he capaci y o e alua e da a in eal- ime enables academ-
ics o gene a e mo e pe inen and imely conclusions, he e o e exe ing an impac on policies and
p ac ices wi hin he accoun ing domain (Dyball & see ham aju, 2022). howe e , o e ec i ely le e age
big da a, esea che s need s ong analy ical skills and a good unde s anding o he unde lying ech-
nology (schmi z & leoni, 2019). Blockchain p o ides p o ound anspa ency and obus secu i y in he
eco ding o ansac ions, he e o e e olu ionizing he app oach o academics in he ield o accoun -
ing and audi ing. By employing blockchain echnology, esea che s can gua an ee he au hen ici y o
he da a u ilized in hei s udies and mi iga e he po en ial o audulen ac i i ies and inaccu acies
in da a ga he ing. Applying blockchain echnology in accoun ing esea ch p o ides chances o in es-
iga e he in luence o his echnology on u u e accoun ing and audi ing p ocedu es (cen obelli e al.,
2022). cloud compu ing o e s esea che s enhanced lexibili y and accessibili y by enabling hem o
di ec ly access da a and analy ical ools om any loca ion. in a p og essi ely dispe sed esea ch en i-
onmen , whe e collabo a ion among esea che s om di e en loca ions is becoming mo e p e alen ,
his is especially c ucial (Mancini e  al., 2021). By le e aging cloud echnology, esea che s can collab-
o a e mo e e ec i ely and sha e da a mo e e icien ly, which in u n enhances he quali y and e i-
ciency o esea ch (Ahmad e  al., 2024). implemen ing no el echnology in accoun ing esea ch
enhances he p oduc i i y and e icacy o he esea ch p ocess and enhances he calibe o esea ch
esul s. he adop ion o hese echnologies enables academics o p o ide s udies ha a e mo e pe i-
nen and in luen ial, he eby playing a i al ole in ackling he bo h obs acles and possibili ies p e-
sen ed by he digi al age (Fang e  al., 2023; Kolisnyk e  al., 2023).
esea ch and echnique in accoun ing s udies pe aining o echnology should gi e p io i y o he
de elopmen o da a collec ing and analysis echnologies, such as big da a and machine lea ning, o
enhance he accu acy and e iciency o esea ch endea o s (Al obai, 2024; Fanggidae & Ala, 2024).
Adap ing o new echnologies like Ai and blockchain is c ucial o imp o ing inancial da a modeling and
analysis (Ayinla e  al., 2024). engaging in in e disciplina y app oaches ha inco po a e me hodologies
om o he disciplines will enhance he comp ehension o he e ec s o echnology on accoun ing p o-
cesses ( heu i e  al., 2024). By explo ing hese key a eas, esea che s can ad ance he me hodology o
echnology- ela ed accoun ing s udies, ensu ing hey emain a he o e on o le e aging echnological
ad ancemen s o enhanced inancial managemen and epo ing. o e ec i ely e alua e and implemen
new me hodologies in echnology- ela ed accoun ing, i is c ucial o conduc case s udies and pilo
cogen Business & MAnAgeMen 19
es ing (haddad e  al., 2024). hese s a egies o e signi ican insigh s in o he p ac ical e icacy o he
adop ed app oaches. e hical conside a ions, as highligh ed in a ious s udies, mus be add essed o
ensu e esponsible and anspa en implemen a ion (Ayinla e al., 2024; gna iuk e al., 2023). Fu he mo e,
as he li e a u e explo es, i is c ucial o be upda ed on legisla i e changes o ensu e compliance and
e ec i ely manage isks (ebi im e  al., 2024). De eloping adap able me hodologies ha can e ol e wi h
echnological ad ancemen s is c i ical o long- e m success and ele ance in he ield (Ayinla e al., 2024).
in eg a ing digi al pla o ms and i ual echnology, as p oposed in he esea ch, can imp o e he e ec-
i eness and di e si y o esea ch e o s (szmajse e  al., 2022). Mo eo e , i is c ucial o engage and
educa e accoun ing p o essionals o close he di ide be ween heo e ical knowledge and p ac ical imple-
men a ion, he e o e gua an eeing he e ec i e in oduc ion and in luence o no el app oaches in
eal-li e si ua ions (gna iuk e al., 2023).
6. Conclusion, limi a ions and ecommenda ion
his s udy p esen s ou p ima y indings ha a e aluable o imp o ing comp ehension o de eloping
echnology in he accoun ing indus y. he p esen s udy e ec i ely ca ego izes 324 publica ions abou
eme ging echnology in he accoun ing domain, wi h a speci ic emphasis on his opic, in o ou p ima y
clus e s wi h i e eme ging echnologies in accoun ing such as Au oma ion and pA, Ai, big da a, block-
chain and cloud compu ing. he au ho ’s p ima y a ionale o ca ego izing he accoun ing indus y in o
ou clus e s is oo ed in he AM. clus e 1, echnology Accep ance and use in he Accoun ing Field,
examines he elemen s ha impac he accep ance o new echnologies by accoun ing p o essionals and
he ans o ma i e e ec s o echnologies. clus e 2 ocuses on u ilizing echnology o e olu ionize
accoun ing educa ion by explo ing he in eg a ion o new echnologies in o accoun ing cu icula o
equip s uden s o echnological obs acles in hei p o essional se ings. clus e 3, implemen a ion o
Digi al echnology and inno a ion in he Field o Accoun ing, in es iga es how accoun ing businesses
use echnology o imp o e he e ec i eness and p ecision o hei accoun ing p ocedu es. clus e 4 is
esea ch and Me hodology in echnology- ela ed Accoun ing s udies, ocusing on he esea ch me hod-
ologies used in s udies o echnology in he accoun ing ield and how hese me hodologies can e ol e
wi h echnological ad ancemen s.
his ans o ma ion necessi a es he in ol emen o all componen s o he o ganiza ion, c ea i e
me hodologies and he ealiza ion o he o ganiza ion’s ision, mission and goals. o success ully ansi-
ion om con en ional accoun ing sys ems o ones backed by digi al echnology, i is essen ial o adop
a beha io ally ele an s a egy. Acknowledging he in ica e na u e o echnology adop ion, he mos
small changes begin wi h ce ain elemen s wi hin he company. By ensu ing widesp ead accep ance o
echnology in e e yday asks, an o ganiza ion can cul i a e a cul u e ha is conduci e o echnology,
implemen ini ia i es ocused on echnology and engage in s a egic planning.
in u u e esea ch, i is necessa y o o e come he di e en laws o his s udy. Fi s and o emos , i
depends only on pee - e iewed publica ions om he scopus da abase as he independen sou ce o
e e ence. Al hough hese jou nals a e aluable o ensu ing esea ch quali y, o he s udies may be pub-
lished in di e en o ma s ha a e no included he e. his limi a ion should be conside ed when in e -
p e ing he indings. secondly, he selec ion s a egy employed ocused solely on a icles based on
speci ic c i e ia. While hese c i e ia a e widely used, hey may only co e a po ion o he po en ial
esea ch landscape. Di e en selec ion app oaches could yield di e se da ase s and esul s, o e ing al e -
na i e insigh s. hence, i is ecommended ha u u e esea ch should in es iga e al e na i e app oaches
o supplemen his s udy.
conside ing he ou g oups iden i ied in his sys ema ic li e a u e analysis, we p opose u u e esea ch
p io i ies. hence, his s udy is an icipa ed o se e as an ini ial e e ence and a ounda ion o subsequen
empi ical in es iga ions. each concep a icula ed wi hin he ou clus e s is a delibe a e a emp o
enhance he calibe and olume o esea ch on de eloping echnology in he accoun ing domain.
h ough he iden i ica ion o di e en esea ch agendas and pa ne ship possibili ies, he pu sui o ci a-
ion and knowledge de elopmen will be accomplished in o de o e olu ionize he u iliza ion o ech-
nology in he accoun ing indus y.

20 inD AYAni e Al.
Au ho ’s con ibu ions
ind ayani is esponsible o he concep ualiza ion and design o he esea ch, analysis and in e p e a ion o he da a,
d a ing o he pape and c i ical e ision o i s in ellec ual con en leading o inal accep ance o he published
edi ion. holding ull accoun abili y o all pa s o he wo k. eko ganis sukoha sono is esponsible o he
concep ualiza ion and design o he esea ch, analysis and in e p e a ion o he da a, d a ing o he pape and
c i ical e ision o i s in ellec ual con en leading o inal accep ance o he published edi ion. holding ull
accoun abili y o all pa s o he wo k. Ali Djamhu i is esponsible o he concep ualiza ion and design o he
esea ch, analysis and in e p e a ion o he da a, d a ing o he pape and c i ical e ision o i s in ellec ual con en
leading o inal accep ance o he published edi ion. holding ull accoun abili y o all pa s o he wo k. oekhudin
is esponsible o he concep ualiza ion and design o he esea ch, analysis and in e p e a ion o he da a, d a ing
o he pape and c i ical e ision o i s in ellec ual con en leading o inal accep ance o he published edi ion.
holding ull accoun abili y o all pa s o he wo k.
Disclosu e s a emen
no po en ial con lic o in e es was epo ed by he au ho (s).
Funding
he au ho s ecei ed he suppo unding o esea ch, au ho ship and publica ion o his a icle om lembaga
pengelola Dana pendidikan (lpDp) and pusa layanan pembiayaan pendidikan Kemdikbud is ek Beasiswa pendidikan
indonesia (Bpi).
Abou he au ho s
Ind ayani is a doc o al s uden a he Accoun ing Depa men o B awijaya uni e si y, who is also a lec u e a
Malikussaleh uni e si y, Aceh, indonesia.
Eko Ganis Sukoha sono is a p o esso a he Accoun ing Depa men o B awijaya uni e si y.
Ali Djamhu i is an Associa e p o esso a he Accoun ing Depa men o B awijaya uni e si y.
Roekhudin is an Associa e p o esso a he Accoun ing Depa men o B awijaya uni e si y.
ORCID
ind ayani h p://o cid.o g/0009-0006-5552-4081
eko ganis sukoha sono h p://o cid.o g/0000-0002-3293-1067
Ali Djamhu i h p://o cid.o g/0000-0003-2593-3598
oekhudin h p://o cid.o g/0009-0000-5088-0331
Da a a ailabili y s a emen
aw da a a e gene a ed in scopus and dimension. Da a ob ained suppo ing he indings o his s udy a e a ailable
om co esponden au ho ind ayani upon eques by email ind a[email p o ec ed].ac.id.
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