The Role of Blockchain, Digital Twin and Industry 4.0 In Accounting Research: Research Trends, Issues, and Future Challenges

Abstract:

Digitalization and innovation technology, many areas of our lives have changed and continue to transform. Accounting professionals need to turn digital technologies and innovative solutions into opportunities. The aim of this study is understanding trends and development of research on accounting professionals, blockchain, digital twin and industry 4.0. Study types, keywords, authors, author collaborations, citations and countries were analyzed for articles published in the Web of Science (WoS) database between 2016-2023 (limited to 04.08.2023) on accounting professionals and the above-mentioned technologies. 446 articles identified in the WoS database, which is one of the most comprehensive databases in terms of articles in multidisciplinary fields, scanned in SSCI and ESCI, covering Business, Business Finance and Economics categories, open access and published in English, were evaluated. In the study, bibliometric analysis method, which is a statistical method used to reveal the publication trends of articles, was applied. Bibliometric analysis performed with the VOSviewer application, network visualization of keywords and layered and density visualizations of subject areas were analyzed. This research provides information about the latest Technologies, identifies gaps and research opportunities in the field, and contributes to shaping future research paths in this area.