This paper aims to review the emerging technologies literature within the accounting field, highlighting their role in supporting the advent of the fourth industrial revolution, which is reshaping the accounting profession.
Using a bibliometric approach, 264 English articles and reviews published in journals indexed in the Scopus database over 41 years (1980–2020) were collected and analyzed.
The study shows that 80% of the literature was published after 2015, indicating rapid growth in the field. The results reveal high dispersion in academic contributions and published topics. In terms of countries and institutions, the USA and China are the top contributors. A content analysis exploring the intellectual structure of the field categorized the sample into six accounting clusters: auditing and assurance, financial accounting and reporting, profession and education, Taxation, managerial and cost accounting and accounting information systems.
This study not only reviews the literature but also proposes a future research agenda, providing a comprehensive understanding of how big data, blockchain, artificial intelligence and machine learning are influencing various accounting domains.
