TY - CHAP
T1 - A topic modeling-based review of digital transformation literature in accounting
AU - Yen, Ju Chun
AU - Wang, Tawei
N1 - Publisher Copyright:
© Springer Nature Switzerland AG 2024. All rights reserved.
PY - 2024/2/26
Y1 - 2024/2/26
N2 - This study conducts a literature review of digital transformation (DT) in the accounting field and compares the research trends of DT in the accounting and information systems fields. We adopt a topic modeling-based approach of latent Dirichlet allocation to identify the topic to review the DT-related literature in the information systems and accounting fields. By analyzing 243 DT-related journal articles in both fields, we find that accounting studies have started to address DT since 2017, and the number of studies has increased, especially in the topics of security and blockchain/big data. However, while DT studies in the information systems field have focused on digital/social media, automation software, digital platform ecosystems, and firm value, we do not find similar patterns in the accounting field. Our findings provide accounting researchers with a better understanding of current DT research in the accounting domain and illuminate potential research directions in the future.
AB - This study conducts a literature review of digital transformation (DT) in the accounting field and compares the research trends of DT in the accounting and information systems fields. We adopt a topic modeling-based approach of latent Dirichlet allocation to identify the topic to review the DT-related literature in the information systems and accounting fields. By analyzing 243 DT-related journal articles in both fields, we find that accounting studies have started to address DT since 2017, and the number of studies has increased, especially in the topics of security and blockchain/big data. However, while DT studies in the information systems field have focused on digital/social media, automation software, digital platform ecosystems, and firm value, we do not find similar patterns in the accounting field. Our findings provide accounting researchers with a better understanding of current DT research in the accounting domain and illuminate potential research directions in the future.
UR - http://www.scopus.com/inward/record.url?scp=85201927623&partnerID=8YFLogxK
U2 - 10.1007/978-3-031-46209-2_4
DO - 10.1007/978-3-031-46209-2_4
M3 - 篇章
AN - SCOPUS:85201927623
SN - 9783031462085
SP - 105
EP - 118
BT - Digital Transformation in Accounting and Auditing
PB - Springer International Publishing
ER -