FigureĀ 17
A network diagram illustrating the relationships between various concepts related to accounting, sustainability, and technology.A network diagram illustrating the relationships between various concepts related to accounting, sustainability, and technology. The central nodes include accounting, industry 4.0, artificial intelligence, sustainable development, and sustainability. These nodes are interconnected with other concepts such as data analytics, management, technology adoption, circular economy, and finance. The diagram shows how these concepts are interlinked, highlighting the importance of accounting in connecting with circular economy and sustainable development. The relationships are depicted through lines and clusters, indicating the flow and interaction between different areas of focus.

Accounting links with CE & SD. Sources: VOSviewer, authors’ collaboration

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