Emerging trends and research focal points of information technologies for financial control and accounting at the state and corporate level: Bibliometric research and visualization

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The rapid development of information technologies poses challenges to various processes of the financial departments of companies or the state. The aim of the paper is to substantiate the main directions of global research on information technologies for financial control and accounting for a better perception and derivation of the potentially associated requirements, challenges, and risks under the evolutionary magnifier. Applied bibliometric and network analysis, comprising analytical and visualization tools of Scopus and VosViewer, reveals the constantly increasing research interests of scholars in the field of research that has reached its maximum in 2022 and continues to rise, especially in the countries with the frontrunner affiliations (the United States, China, and the United Kingdom). The cluster analysis identified 19 total thematic clusters, eleven at the state and eight at the corporate levels, that determined the focal research points Big Data, Blockchain, and Artificial Intelligence are similar for financial control and accounting at the state and corporate level and underlined the partial similarity in terms of technical specification (cryptocurrency) as well as differences in specific levels (social networking issues at the state level) that are reflected in the recommendations for the elaboration of significant technology interfaces for both levels under investigation.

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  • JEL Classification (Paper profile tab)
    M40, N01, O16
  • References
    28
  • Tables
    3
  • Figures
    6
    • Figure 1. Procedure for bibliometric and network analysis of keywords
    • Figure 2. Analysis of publications on research interest in the use of information technology for financial control and accounting
    • Figure 3. Development dynamics of scientific interest on information technology for financial control and accounting at the state and corporate level
    • Figure 4. Network visualization of the most common keywords in the research of information technologies for financial control and accounting
    • Figure 5. Network visualization of the most common keywords in the research of information technologies for financial control and accounting at the state level for 2019–2023
    • Figure 6. Network visualization of the most common keywords in the research of information technologies for financial control and accounting at the corporate level for 2019–2023
    • Table 1. Results of network analysis of keywords in the context of the research on information technologies for financial control and accounting
    • Table 2. Characteristic results of the study of scientific interest in information technologies for financial control and accounting at the state and corporate level over the entire research period
    • Table 3. Key results of the survey of scientific interest in information technologies for financial control and accounting at the country and company level for the period 2019–2023
    • Conceptualization
      Olena Skrynnyk, Serhiy Lyeonov
    • Data curation
      Olena Skrynnyk
    • Formal Analysis
      Olena Skrynnyk, Serhiy Lyeonov
    • Investigation
      Olena Skrynnyk
    • Methodology
      Olena Skrynnyk
    • Project administration
      Olena Skrynnyk, Serhiy Lyeonov
    • Supervision
      Olena Skrynnyk
    • Validation
      Olena Skrynnyk, Serhiy Lyeonov
    • Visualization
      Olena Skrynnyk
    • Writing – original draft
      Olena Skrynnyk
    • Writing – review & editing
      Serhiy Lyeonov