Figure 2
The network visualization map consists of numerous circular nodes of varying sizes, and lines between nodes represent the strength of the relationship between terms. The largest node in the entire network is a red node positioned in the center and labeled “digital transformation”. The red cluster is the most prominent and occupies the bottom left and central area of the map. Some prominent red nodes in this cluster include “industry 4,0”, “artificial intelligence (a i)”, “cloud computing”, “deep learning”, “public sector”, “automation”, and “e-government”. Other smaller red nodes in this cluster are “public administration”, “a i”, “small and medium enterprises”, “cybersecurity”, and “robotic process automation”. The second cluster at the top is green and contains nodes like “blockchain”, “risk management”, “blockchain technology”, and “emerging technologies”. The third cluster at the top right is blue and includes nodes labeled “digitization”, “fintech”, “banking”, and “technology adoption”. The fourth cluster at the bottom right is yellow and consists of terms such as “machine learning”, “human”, “digital technology”, and “information processing”. A logo for “V O S viewer” is located in the bottom left corner of the map.Co-occurrence network of keywords on digital transformation in accounting and auditing. Source: Authors’ visualization, 2025