The effects of disruptive technologies on accountability in fintech industry: Using bibliometric analysis to develop a research agenda

Abstract

The fintech industry has fundamentally reshaped the financial landscape, driven by disruptive technologies such as blockchain and artificial intelligence, which have revolutionized big data analysis. These advancements empower users to bypass traditional intermediaries, achieving cost reductions and fostering safer, more efficient information and verification processes. However, the rapid evolution of fintech demands a deeper understanding of how accountability can be integrated into this transformative ecosystem. This research employs bibliometric analysis to synthesize existing knowledge on fintech and accountability-enabling technologies, exploring associated risks and opportunities. The study focuses on critical dimensions such as sustainability, governance, and innovative accounting approaches, illustrating how these technologies foster transparency and trust in financial systems. It also examines the interplay between fintech, ethical finance, and predictive technologies, emphasizing their role in forecasting financial, environmental, and social impacts. The findings highlight the importance of aligning disruptive technologies with global sustainability goals, including the Paris Climate Agreement and the SDGs, while addressing regulatory challenges. This research contributes by advancing theoretical insights into fintech’s accountability and providing practical recommendations for decision-makers and policymakers. By proposing strategies for regulatory frameworks and governance, this study underscores fintech’s transformative potential in enhancing transparency, trust, and accountability across the financial sector and beyond.