Mapping Research Trends in the Accounting Profession Through Bibliometric Methods

Abstract

This research article aims to investigate the main research trends in the accounting profession, given that the rapid pace of digitalization is having a significant impact on the role, competencies, and responsibilities of accountants. Thus, the research is based on a mixed methodology, relying on a bibliometric analysis of 336 scientific papers indexed in the Web of Science (WoS) database between 2015 and 2024, as well as a qualitative analysis of the ten most-cited papers in the sample. Thus, the bibliometric analysis facilitated the identification of topics of interest and the progress of scientific output in the analyzed field, while the qualitative analysis provided a clearer perspective on theoretical and applied approaches. As a result of the research conducted, it was concluded that digitization, artificial intelligence, digital skills, professional ethics, and the adaptation of accounting education constitute the central pillars of the current scientific discourse on the accounting profession. The research findings provide an overview of how the specialized literature reflects the transformation of the profession and outline future research directions for the academic and professional communities. CZU: 657.1:001.811; JEL: M41, O33