Emerging trends and research focal points of information technologies for financial control and accounting at the state and corporate level: Bibliometric research and visualization

Abstract

The rapid development of information technologies poses challenges to various processes of the financial departments of companies or the state. The aim of the paper is to substantiate the main directions of global research on information technologies for financial control and accounting for a better perception and derivation of the potentially associated requirements, challenges, and risks under the evolutionary magnifier. Applied bibliometric and network analysis, comprising analytical and visualization tools of Scopus and VosViewer, reveals the constantly increasing research interests of scholars in the field of research that has reached its maximum in 2022 and continues to rise, especially in the countries with the frontrunner affiliations (the United States, China, and the United Kingdom). The cluster analysis identified 19 total thematic clusters, eleven at the state and eight at the corporate levels, that determined the focal research points Big Data, Blockchain, and Artificial Intelligence are similar for financial control and accounting at the state and corporate level and underlined the partial similarity in terms of technical specification (cryptocurrency) as well as differences in specific levels (social networking issues at the state level) that are reflected in the recommendations for the elaboration of significant technology interfaces for both levels under investigation.