Abstract:

Purpose: In the study, a bibliometric analysis was conducted between 2000-2020 to follow the guiding methodology in the dimension of “the future of technology-based accounting”. Design/Methodology: As the accounting profession moves towards the digital future, academic studies published within the scope of “digital accounting and education, information technologies and accounting, accounting auditing and technology”, “Web of Science”, “Scopus”, “TR Index” and “Google School”. It has been obtained from databases. The data obtained were visualized with the bibliometric analysis software Vosviewer (1.6.16) mapping technique. Findings: 87 publications from 34 countries were reached in the research conducted in the Web of Science database. In the bibliometric analysis of the distribution of the publications by country, the country with the highest number of publications (17%) and the most citations (29%) in the USA. The universities with the most publications are Aalto and Turku Universities based in Finland with 29 publications and 6% share. In the USA, Arkansas University has a share of 4.9% with 26 publications. In the Scopus database, 154 publications from 32 countries were obtained. The USA ranks first with 20 publications and 13% share. The country with the most citations to his publications is the USA with 751 citations and a share of 60%. The universities with the most publications are Georgia State University in the USA with 482 citations and a share of 38%. No publications originating from Turkey were found in the databases. In the research conducted within the scope of the digital future of the profession in Turkey in the TR Directory and Google School database, it was determined that 8 congresses with 132 articles in 50 journals contributed. “Accounting and Finance” magazine comes first with a 14% share among the journals contributing the most to the technological development of the accounting profession. Limitations: The fact that the technique cannot be used in the TR Directory and Google School database is the limitation of the study. Originality/Value: It is the first study in the literature of bibliometric analysis conducted with the Vosviewer mapping technique based on data obtained from databases within the scope of the subject. The study aims to provide a systematic information map for researchers.

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