NEXT-GENERATION ACCOUNTING TECHNOLOGIES IN SMES: EXPLORING DIGITAL ACCOUNTING SHIFTS, RESEARCH THEMES, AND FUTURE OPPORTUNITIES
DOI:
https://doi.org/10.35631/AIJBES.829051Keywords:
Bibliometric Analysis, Cloud Accounting, Digital Transformation, Next-Generation Accounting Technologies, SMEsAbstract
This study reviews the research landscape, emerging trends, and future directions of next-generation accounting technologies in small and medium-sized enterprises (SMEs). However, despite the increasing number of studies on digital accounting and new technologies, there is a lack of bibliometric synthesis that specifically incorporates these developments within the framework of SME accounting. To fill this gap, bibliographic data was extracted from the Scopus database through three conceptual blocks covering SMEs, accounting and technology. The first search yielded 1,106 documents which were narrowed down to 428 English language journal articles published from 2016 to 2026 in the Business, Management and Accounting subject area. The data were downloaded on 2 July 2026, and analysed in VOSviewer by annual publication trend, country-level distribution, co-occurrence of keywords, bibliographic coupling and source citation analysis. The findings show a remarkable increase in scholarly attention, from less than ten documents per year in 2016 to 2018 to an estimated 120 documents per year in 2025. Research is strongly concentrated in developing and emerging economies, led by Indonesia with approximately 80 publications, followed by India and Jordan with about 43 each, and Malaysia with approximately 42. Keyword co-occurrence analysis identified “SMEs” as the most prominent keyword, with 208 occurrences and a total link strength of 217, while the literature broadly clustered around digital transformation and performance, technology adoption, emerging accounting technologies, and accounting information quality and decision-making. Bibliographic coupling further identified three major research fronts involving SME technology adoption and performance, cloud accounting and accounting information systems, and digital technologies for information quality and decision-making. The study contributes an SME-specific and integrated bibliometric perspective that shows how the field has evolved beyond traditional accounting information systems towards a broader research agenda involving cloud-based, intelligent, automated, and data-driven technologies.
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