A bibliometric analysis of accounting education literature in the digital era: current status, implications and agenda for future research

Hala M.G. Amin, Rasha Hassan (), Hebatallah Ghoneim and Amr S. Abdallah

Journal of Financial Reporting and Accounting, 2024, vol. 23, issue 2, 742-768

Abstract: PurposeThis study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals, affiliations and countries. It also constructs agendas for future research.Design/methodology/approachThe current study uses a bibliometric approach to analyze 287 studies indexed by the Scopus Database from 1982 to 2023.FindingsThe analysis reveals three themes: “the impact of emerging technologies on the accounting profession,” “the essential skills for modern accountants” and “the integration of technology into the accounting curricula.” Beyond this, the analysis points out that Macquarie University and the Queensland University of Technology were the most productive institutions. Furthermore, the leading journal was the Accounting Education Journal. The USA and Australia were leading in total citations and publications, while 2023 was the peak publishing year.Research limitations/implicationsThe study acknowledges that alternative search keywords, databases and research categories may reveal unexplored relationships. The present study’s findings have crucial theoretical and practical implications for researchers in the accounting domain, higher education institutions and policymakers.Originality/valueThe study contributes to the extant accounting literature by presenting a holistic view of the impact of emerging technologies on accountants’ skills, profession and accounting curriculum, identifying gaps in the literature and proposing a research agenda.

Keywords: Emerging technologies; Accounting education; Accounting profession; Accounting skills; Accounting curriculum; Bibliometric analysis (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfrapp:jfra-12-2023-0802

DOI: 10.1108/JFRA-12-2023-0802

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