Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics
Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial reporti...
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| Format: | Article |
| Language: | English |
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Vilnius Gediminas Technical University
2025-02-01
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| Series: | Journal of Business Economics and Management |
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| Online Access: | https://btp.vilniustech.lt/index.php/JBEM/article/view/23054 |
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| _version_ | 1823858060131565568 |
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| author | Darmawati Darmawati Elis Mediawati Andi Ratna Sari Dewi |
| author_facet | Darmawati Darmawati Elis Mediawati Andi Ratna Sari Dewi |
| author_sort | Darmawati Darmawati |
| collection | DOAJ |
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Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial reporting quality while emerging topics like XBRL and International Financial Reporting Standards (IFRS) reflect evolving research interests. Utilizing bibliometric methods, the study quantitatively analyzes DFR literature from Scopus, Emerald, Google Scholar, OpenAlex, Crossref, and SAGE. The research involved data sourcing, screening, eligibility selection, and bibliometric analysis. Findings show a dynamic increase in annual publications in DFR, with noticeable peaks and shifts in research focus over time. A notable rise post-2016 culminated in a peak in 2023, indicating sustained scholarly interest and field evolution. This study contributed into how digitalization enhances financial reporting quality, addressing gaps from previous bibliometric analyses. It emphasizes systematic trend analysis, identifying research gaps, and exploring factors driving the digital transformation of financial reporting. These insights guide researchers in developing new variables and strategies to advance DFR solutions, enhancing the accuracy, transparency, and accessibility of financial information through digital innovation.
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| format | Article |
| id | doaj-art-8c6dfcad8d8f4cd29626554229a18ee9 |
| institution | Kabale University |
| issn | 1611-1699 2029-4433 |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Vilnius Gediminas Technical University |
| record_format | Article |
| series | Journal of Business Economics and Management |
| spelling | doaj-art-8c6dfcad8d8f4cd29626554229a18ee92025-02-11T16:30:33ZengVilnius Gediminas Technical UniversityJournal of Business Economics and Management1611-16992029-44332025-02-0126110.3846/jbem.2025.23054Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topicsDarmawati Darmawati0Elis Mediawati1Andi Ratna Sari Dewi2Department of Accounting, Faculty of Economic and Business, Hasanuddin University, Makassar, IndonesiaFaculty of Economic and Business Education, Indonesia University of Education, Bandung, IndonesiaFaculty of Economic and Business, Hasanuddin University, Makassar, Indonesia Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial reporting quality while emerging topics like XBRL and International Financial Reporting Standards (IFRS) reflect evolving research interests. Utilizing bibliometric methods, the study quantitatively analyzes DFR literature from Scopus, Emerald, Google Scholar, OpenAlex, Crossref, and SAGE. The research involved data sourcing, screening, eligibility selection, and bibliometric analysis. Findings show a dynamic increase in annual publications in DFR, with noticeable peaks and shifts in research focus over time. A notable rise post-2016 culminated in a peak in 2023, indicating sustained scholarly interest and field evolution. This study contributed into how digitalization enhances financial reporting quality, addressing gaps from previous bibliometric analyses. It emphasizes systematic trend analysis, identifying research gaps, and exploring factors driving the digital transformation of financial reporting. These insights guide researchers in developing new variables and strategies to advance DFR solutions, enhancing the accuracy, transparency, and accessibility of financial information through digital innovation. https://btp.vilniustech.lt/index.php/JBEM/article/view/23054accounting technologyartificial intelligence in accountingbibliometricsdigital financial reportingfinancial statementresearch trends |
| spellingShingle | Darmawati Darmawati Elis Mediawati Andi Ratna Sari Dewi Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics Journal of Business Economics and Management accounting technology artificial intelligence in accounting bibliometrics digital financial reporting financial statement research trends |
| title | Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics |
| title_full | Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics |
| title_fullStr | Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics |
| title_full_unstemmed | Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics |
| title_short | Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics |
| title_sort | bibliometric analysis of digital financial reporting a comprehensive review of research trends and emerging topics |
| topic | accounting technology artificial intelligence in accounting bibliometrics digital financial reporting financial statement research trends |
| url | https://btp.vilniustech.lt/index.php/JBEM/article/view/23054 |
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