Exploring Cloud Computing in Accounting Research Publication using a Bibliometric Analysis

Abstract

Cloud computing is the future of the accounting industry and it is changing the way accountants manage their financial data efficiently. This study aims to (i) identify the major contributors to cloud computing in accounting research and (ii) understand the trends and distribution of research documents to assess the global research developments related to cloud computing and accounting. In this study, 284 publication documents in the fields of business, management, and accounting were analysed using a Scopus database dated 11 July 2022, covering the period from 2008 to 2021, as interest in this topic area is growing. The data was analysed using descriptive bibliometric analysis while Microsoft Excel was used to perform the frequency analysis. The results showed that the number of publications on the topic of "Cloud Computing in Accounting Research" has continuously increased over 13 years since 2008. Most publications were by researchers from the United States, followed by China, Germany, India, Australia, and the United Kingdom. India was the only Asian country listed in the top 10 national contributors by country. The citation analysis showed that the article by Oliveira et al. was the most highly cited in 2014, with 635 citations and that the preferred language for scientific publications was English. The analysis of research trends revealed an increasing trend of publications from 2013 to 2020 with more than 60% of documents published as journal articles. In the analysis of keywords, "cloud computing" was the most frequently used keyword (n=156) in the collected documents. These findings provide important insights that could guide and promote the use of cloud computing for accountants and practitioners by defining future research lines and a research agenda for academic researchers.