Bibliometric Analysis of Studies in The Field of Cloud Accounting with Visual Mapping Technique

Yazarlar

DOI:

https://doi.org/10.5281/zenodo.20563212

Anahtar Kelimeler:

Cloud Accounting- Cloud Computing- Digital Accounting- Bibliometric Analysis

Özet

The aim of this study is to examine the academic publications in the field of cloud accounting, which has developed rapidly in the last decade, by bibliometric analysis method and to identify the main trends, collaboration networks and focal points of research in the field. Studies on cloud accounting were analysed from the Web of Science Core Collection database. Among the 205 publications accessed using the keywords ‘cloud accounting’ and ‘cloud-based accounting’, 137 publications in the fields of ‘Business Finance’, then ‘Management’, ‘Business’ and ‘Economics’ were subjected to visualisation and analysis by bibliometric analysis method using Vosviewer software program. The main findings of the study; It was determined that an increase in publications on cloud accounting was observed after 2020, the country with the highest number of publications was China with 29 publications, the highest cited authors Cleary and Quinn ranked first with 64 citations, and the International Journal of Accounting Information Systems was the most cited publisher with 30 citations. As a result of the analysis of keywords, it was found that terms such as ‘ERP’, ‘law firms’ and ‘information security’, where innovative technologies such as ‘artificial intelligence’, ‘big data’ and ‘blockchain’ are increasingly the subject of research, are included in a limited number of studies. This research will provide a strategic perspective to both academia and practitioners by filling the gaps in the cloud accounting literature. It will be an important resource for understanding and guiding the evolution of accounting practices in the digital transformation process.

Referanslar

Abad-Segura E, Gonz´alez-Zamar MD (2020) Research Analysis on Emerging Technologies in Corporate Accounting. Mathematics 8(9):1589. https://doi. org/10.3390/MATH8091589, URL https://www.mdpi.com/2227-7390/8/9/1589/ htmhttps://www.mdpi.com/2227-7390/8/9/1589

Al-Okaily M, Alkhwaldi AF, Abdulmuhsin AA, et al (2023a) Cloud-based accounting information systems usage and its impact on jordanian smes’ performance: the post- covid-19 perspective. Journal of Financial Reporting and Accounting 21(1):126–155

Al-Okaily M, Alsmadi AA, Alrawashdeh N, et al (2023b) The role of digital accounting transformation in the banking industry sector: an integrated model. Journal of Financial Reporting and Accounting 22(2):308–326

Asatiani A, Apte U, Penttinen E, et al (2019) Impact of accounting process characteristics on accounting outsourcing-comparison of users and non-users of cloud-based accounting information systems. International Journal of Accounting Information Systems 34:100419

Cleary P, Quinn M (2016) Intellectual capital and business performance: An exploratory study of the impact of cloud-based accounting and finance infrastructure. Journal of intellectual capital 17(2):255–278

Dai Q (2022) Designing an accounting information management system using big data and cloud technology. Scientific Programming 2022(1):7931328

Dimitriu O, Matei M (2015) Cloud accounting: a new business model in a challenging context. Procedia Economics and Finance 32:665–671

Eldabeeh AR, Al-Shbail MO, Almuiet MZ, et al (2021) Cloud-based accounting adoption in jordanian financial sector. The Journal of Asian Finance, Economics and Business 8(2):833–849

Ionescu L (2022a) Big Data Algorithms and Artificial Intelligence Technologies in Cloud-based Accounting Information Systems. Analysis and Metaphysics (21):42–57

Ionescu L (2022b) Big Data Processing Techniques and Algorithmic Decision-Making Tools in Cloud-based Accounting Information Systems. Review of Contemporary Philosophy (21):256–271

Karcioglu R, Ozturk S, Akarsu ON (2024) Bibliometric analysis of cloud account- ing studies with visual mapping technique. Modern Research in Economics and Administrative Sciences p 105

Kınay B, Ciger A (2025) Artificial Intelligence in Accounting Profession and Education: A Content and Bibliometric Analysis (2007-2024). Omer Halisdemir Üniversitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi 18(1):59–83. https://doi.org/10.25287/ohuiibf.1490206, URL https://dergipark.org.tr/en/pub/ohuiibf/ issue/90216/1490206

Lee CS, Tajudeen FP (2020) Usage and impact of artificial intelligence on accounting: Evidence from malaysian organisations. Asian Journal of Business and Accounting 13(1)

Ma D, Fisher R, Nesbit T (2021) Cloud-based client accounting and small and medium accounting practices: Adoption and impact. International Journal of Accounting Information Systems 41:100513

Mas-Tur A, Kraus S, Brandtner M, et al (2020) Advances in management research: a bibliometric overview of the review of managerial science. Review of Managerial Science 14(5):933–958

Moudud-Ul-Huq S, Asaduzzaman M, Biswas T (2020) Role of cloud computing in global accounting information systems. The Bottom Line 33(3):231–250

Pitria N, Haliah H, Nirwana N (2024) Adapting Cloud Accounting As Creative Innovation And The Role Of Accountants In The Era Of Disruption.

Journal Teknik Industry 10(1):35–41.

Rawashdeh A (2022) The effect cloud accounting adoption on organizational performance in smes. Rawashdeh, A & Rawashdeh, B(2023) The effect cloud accounting adoption on organizational performance in SMEs International Journal of Data and Network Science 7(1):411–424

Saad M, Lutfi A, Almaiah MA, et al (2022) Assessing the intention to adopt cloud accounting during covid-19. Electronics 11(24):4092

Saha T, Das SK, Rahman MM, et al (2020) Prospects and challenges of implementing cloud accounting in Bangladesh. The Journal of Asian Finance, Economics and Business 7(12):275–282

Sastararuji D, Hoonsopon D, Pitchayadol P, et al (2022) Cloud accounting adoption in Thai smes amid the covid-19 pandemic: an explanatory case study. Journal of Innovation and Entrepreneurship 11(1):43

Stoica OC, Ionescu-Feleaga L (2024) A Bibliometric Analysis Regarding the Digitalization of the Accounting Profession. In: Reshaping Power Dynamics Between Sustainable Growth and Technical Disruption. Springer, Cham, pp 11–20, https://doi.org/10.1007/978-3-031-58967-6 2

Stoykova A (2024) AI in Accounting: Insights from a Bibliometric Analysis. CECCAR Business Review 5(8):56–71

Tandiono R (2024) Accounting in the Cloud: Empirical Insights into the Intellectual Structure and Knowledge Evolution. In: Proceedings of 2024 International Conference on Information Management and Technology, ICIMTech 2024. Institute of Electrical and Electronics Engineers Inc., pp 162–166, https://doi.org/10.1109/ ICIMTECH63123.2024.10780815

Violeta C, Svetlana M (2022) Metamorphosis of the accounting profession: evolutionary aspects, pragmatics and future perspectives. In: Prospects of Accounting Development: The Young Researcher’s View, pp 16–27, https://doi.org/10.5281/ ZENODO.6700019

Yau-Yeung D, Yigitbasioglu O, Green P (2020) Cloud accounting risks and mitigation strategies: Evidence from Australia. In: Accounting Forum, Taylor & Francis, pp 421–446

Itik U. M. (2025) Muhasebe Alanında Kalite Maliyeti Kavramının Bibliyometrik Analizi: Yayın Trendleri ve Bilimsel Is birlikleri. Muhasebe ve Denetime Bakıs 24(74):165–190. https://doi.org/10.55322/MDBAKIS.1514882, URL https://dergipark.org.tr/ tr/pub/mdbakis/issue/90004/1514882

Iyibildiren M, Eren T, Ceran MB (2023) Bibliometric analysis of publications on web of science database related to accounting information system with mapping technique. Cogent Business & Management (1). https://doi.org/10.1080/23311975. 2022.2160584

Yayınlanmış

2026-06-30

Nasıl Atıf Yapılır

ZEYTİN, M. (2026). Bibliometric Analysis of Studies in The Field of Cloud Accounting with Visual Mapping Technique. International Journal of Contemporary Economics and Administrative Sciences, 16(1), 245–264. https://doi.org/10.5281/zenodo.20563212