DIGITAL ACCOUNTING TRANSFORMATION RESEARCH IN CHINA: A DESCRIPTIVE BIBLIOMETRIC ANALYSIS IN CNKI
DOI:
https://doi.org/10.35631/AIJBES.829118Keywords:
Accounting Informatization, Bibliometric Analysis, China, Digital Accounting Transformation, Digital TransformationAbstract
Chinese-language research on digital accounting transformation has expanded quickly, but the field has not been described as a whole. This study examines 919 CNKI journal articles available up to 15 July 2026. The design is descriptive: it tracks annual output, CNKI theme labels, disciplinary categories, journals, institutions, authors, citations, downloads, and funding sources. Output was low before 2021 (8 articles in 2019; 10 in 2020), rose to 31 in 2021, 47 in 2022, and 89 in 2023, then jumped to 151 in 2024 and 280 in 2025. CNKI had indexed 301 articles for 2026 by the cut-off date, but this is a partial year and should not be compared directly with completed years. The most striking result is the gap between “digital transformation” (701 articles) and “digital accounting transformation” (51). Most accounting-related work is therefore framed within wider corporate or organisational digital transformation rather than treated as a separate accounting field. Publication is also dispersed across journals, institutions, and authors; no journal exceeds 23 articles and no institution exceeds 8. This suggests that the field is growing faster than it is consolidating around a shared theoretical core. The dataset is limited to Chinese-language journal articles indexed in CNKI, so the findings describe that body of literature, not all research on digital accounting transformation in or about China. Because CNKI assigns multiple labels to many records, category totals overlap and should not be read as mutually exclusive.
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