Big Data and Accounting: A Bibliometric Study

Abstract

Over the years, the importance and role of Big Data have grown considerably. Accountants’ work requires sound judgement and decision making, which makes their activities less conducive to automation. Nonetheless, it is useful for accountants to be at ease with the use of data analysis, especially when data are unstructured and relevant to decision making. This study aimed to visualize the research panorama on the theme “Big Data and accounting” to appreciate the current state of knowledge in this field. Bibliometric analysis was used to study literature on the topic of Big Data and accounting. The data were collected using the Scopus database to ascertain the authors, countries, keywords and journals that have contributed the most to this body of knowledge. VOSviewer software was used for data visualization. Through a visual analysis, the results reveal the current state of knowledge on the theme of Big Data and accounting, with significant implications for future works in this field. The findings also highlight the potential opportunities for future studies on this topic and on peripheral themes. Keywords: Big data, accounting, bibliometric analysis, digital accounting, research agenda.