A topic modeling-based review of digital transformation literature in accounting

Ju Chun Yen, Tawei Wang

研究成果: 書貢獻/報告類型篇章同行評審

1 引文 斯高帕斯(Scopus)

摘要

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.

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主出版物標題Digital Transformation in Accounting and Auditing
主出版物子標題Navigating Technological Advances for the Future
發行者Springer International Publishing
頁面105-118
頁數14
ISBN(電子)9783031462092
ISBN(列印)9783031462085
DOIs
出版狀態已出版 - 26 2月 2024

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