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Recent trends in accounting and information system research: a literature review using textual analysis tools

2023-04-12Journal article Open access
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datacite.subject.sdg04:Educação de Qualidade
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorGomes dos Santos, Paula
dc.date.accessioned2025-04-23T11:46:53Z
dc.date.available2025-04-23T11:46:53Z
dc.date.issued2023-04-12
dc.descriptionThis article belongs to the Special Issue Financial Technology and Innovation Sustainable Development.
dc.description.abstractAccounting has been evolving to follow the latest economic, political, social, and technolog ical developments. Therefore, there is a need for researchers to also include in their research agenda the emerging topics in the accounting area. This exploratory paper selects technological matters in accounting as its research object, proposing a literature review that uses archival research as a method and content analysis as a technique. Using different tools for the assessment of qualitative data, this content analysis provides a summary of those papers, such as their main topics, most frequent words, and cluster analysis. A top journal was used as the source of information, namely The International Journal of Accounting Information Systems, given its scope, which links accounting and technological matters. Data from 2000 to 2022 was selected to provide an evolutive analysis since the beginning of this century, with a particular focus on the latest period. The findings indicate that the recent discussions and trending topics in accounting, including matters such as international regulation, the sustainable perspective in accounting, as well as new methods, channels, and processes for improving the entities’ auditing and reporting, have increased their relevance and influence, enriching the debate and future perspectives in combination with the use of new technologies. Therefore, this seems to be a path to follow as an avenue for future research. Notwithstanding, emerging technologies as a research topic seem to be slower or less evident than their apparent development in the accounting area. The findings from this paper are limited to a single journal and, therefore, this limitation must be considered in the context of those conclusions. Notwithstanding, its proposed analysis may con tribute to the profession, academia, and the scientific community overall, enabling the identification of the state of the art of literature in the technological area of accounting.eng
dc.description.sponsorshipInstituto Politécnico de Lisboa (IPL/2022/REPUKRAINE_ISCAL).
dc.identifier.citationAlbuquerque, F. & Gomes dos Santos, P. (2023). Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools. FinTech 2(2), 248-274. https://doi.org/10.3390/fintech2020015
dc.identifier.doi10.3390/fintech2020015
dc.identifier.urihttp://hdl.handle.net/10400.21/21838
dc.language.isoeng
dc.peerreviewedyes
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectAccounting
dc.subjectLiterature review
dc.subjectTechnology
dc.subjectTextual analysis
dc.subjectIJAIS
dc.subjectIPL/2022/REPUKRAINE_ISCAL
dc.titleRecent trends in accounting and information system research: a literature review using textual analysis toolseng
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage274
oaire.citation.issue2
oaire.citation.startPage248
oaire.citation.titleFinTech
oaire.citation.volume2
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameAlbuquerque
person.familyNameGomes dos Santos
person.givenNameFábio
person.givenNamePaula
person.identifier2083208
person.identifier.ciencia-id321C-4345-98A2
person.identifier.ciencia-id5A1B-D8A2-47C4
person.identifier.orcid0000-0001-8877-9634
person.identifier.orcid0000-0003-2192-8855
person.identifier.scopus-author-id57192316632
relation.isAuthorOfPublication26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublication14027702-881c-41fc-aae6-6200c987725c
relation.isAuthorOfPublication.latestForDiscovery26fb9500-7aa0-4e26-85d0-9dac4a581202

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