Trending technology hashtags in the field of accounting: a bibliometric analysis

Purpose – This research aims to intuit the trending technology hashtags (artificial intelligence (AI), blockchain, big data, cloud, enterprise resource planning (ERP), information and communication technology (ICT)) in the field of accounting by providing a bibliometric overview of research articles published in 28 years. Design/methodology/approach – A bibliometric analysis of R software was used in this study. The Scopus database was considered to identify the broad research trends related to technology hashtags in the field of accounting from 1984 to 2021, as well as to gain a better understanding of the growing technology research hashtags in that period. Findings – The bibliometric analysis reveals that the trending research topic focused on technology hashtags (AI, blockchain, big data, cloud, ERP and ICT) in the field of accounting has become important after 2010, as references and number of publications found before that year are scarce. The six trending technology hashtags (AI, blockchain, big data, cloud, ERP and ICT) framework for accounting were outlined in this study. Research limitations/implications – This research examined the trending technology hashtags in the field of accounting. Only scientific papers published in the Scopus database were analyzed. Practical implications – This research will be able to understand the trending technology hashtags in the field of accounting, as it identifies the most frequent words, cloud (146), big data (91), AI (65), ERP (76), blockchain (6) and ICT (14). It also aids practitioners and scholars in detecting gaps in the existing literature as well as future research trends. Originality/value – This research result could be a useful resource for researchers, practitioners and accounting professionals who are interested in the latest technology hashtags in the field of accounting. The current research establishes a new framework on the role of trending technology hashtags in accounting research (accounting technology hashtags, framework) comprising of six research pathways (RP) in the four branches of accounting that future researchers can use to think about and construct their study designs in the field of accounting.