Digitalization as an Element of Transformation of the Accounting and Information Environment to Ensure Sustainable Development of an Economic Entity

Bibliometric Analysis of the Development of International Accounting Research: A Review of the Literature in the Last Two Decades

“…The prominence of issues related to the accounting profession and challenges faced by professionals indicates an ongoing dialogue on the adaptation and resilience of accounting practices [3]. The clusters related to financial accounting and international financial reporting highlight the continued interest in standardization and harmonization across borders [4]. The emphasis on cultural and educational factors in Cluster 3 signifies an acknowledgment of the socio-cultural context in which accounting operates [5].…”

“…The article "Incentives versus standards: properties of accounting income in four East Asian countries" has 3316 citations and investigates the properties of accounting income in East Asian countries, focusing on the balance between incentives and regulatory standards [3]. "Towards a theory of cultural influence on the development of accounting systems internationally" has accumulated 2985 citations and contributes to the theoretical framework exploring the cultural influences on the international development of accounting systems [4]. "Comparative international accounting" has 2919 citations and provides insights into international accounting practices through comparative [5].…”

“…The demand for convergence of international accounting standards is getting stronger, leading to efforts to integrate national accounting systems with international standards [3]. Technological solutions and innovations have played an important role in transforming accounting systems, creating new opportunities for sustainable development and the accounting profession [4]. However, convergence of accounting laws and standards has not been fully achieved, with differences still existing between major accounting systems such as IFRS and US GAAP [5].…”

“…The development of technology and the changing business environment have led to the need for a fresh look at the valuation of property, plant, and equipment in accounting and reporting [12]. Digitalization has transformed the accounting system and created new opportunities for sustainable development and the accounting profession, although it also presents challenges [4]. Understanding the trajectory of international accounting research is critical for navigating the ever-evolving landscape and informing future research and practice [13].…”