Mapping the knowledge domain of internal control and information technology: a bibliometric analysis using CiteSpace

Junwei Pu

Digital Transformation and Society, 2026, 1-17

Abstract: PurposeThis study maps the knowledge domain of internal control and information technology (IC-IT) and traces how the intellectual foundations, thematic evolution and future research agenda of IC have evolved alongside digital technologies. The theoretical implications of these descriptive patterns are discussed for future theory development.Design/methodology/approachUsing CiteSpace, the study analyses 1,222 publications and 43,092 cited references from the Web of Science Core Collection for 2005–2025. It conducts reference co-citation, author, country and institutional collaboration, cited journal, keyword co-occurrence and subject category analyses.FindingsThe findings show that IC-IT research has evolved from compliance-oriented IC, risk management and internal audit toward technology-enabled and intelligent control systems. The field is grounded in accounting, auditing, information systems and management, with emerging themes including artificial intelligence, machine learning, blockchain, cloud computing, access control, audit automation and real-time monitoring.Originality/valueThis study conceptualizes IC-IT as an integrated interdisciplinary domain and provides the first full-domain bibliometric mapping that crosses four traditionally isolated research streams. It identifies a three-stage evolution from compliance-oriented control toward technology-embedded and intelligent governance, showing how digital technologies are reorienting internal-control research toward new objectives, mechanisms, audit evidence and accountability systems.

Keywords: Internal control; Information technology; CiteSpace; Bibliometric analysis; Digital transformation; Artificial intelligence (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:dtspps:dts-01-2026-0005

DOI: 10.1108/DTS-01-2026-0005

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