A Bibliometric Analysis of Academic Publications in Accounting Theory within the Context of Sustainability and Digitalization: A Science Mapping Review Based on the Web of Science Database

Saçaklı, Mehmet

doi:10.22059/ijms.2026.414851.678587

A Bibliometric Analysis of Academic Publications in Accounting Theory within the Context of Sustainability and Digitalization: A Science Mapping Review Based on the Web of Science Database

Articles in Press

Document Type : Research Paper

Author

Mehmet Saçaklı

İnönü Üniversitesi, Faculty of Ad.ministiration , Malatya

10.22059/ijms.2026.414851.678587

Abstract

This study aims to examine the intellectual structure and thematic development of accounting research in the context of sustainability and digitalization through bibliometric analysis. A total of 574 records retrieved from the Web of Science (WoS) Core Collection were analyzed using the Bibliometrix package through the Biblioshiny interface in R. The analysis examines publication and citation trends, leading authors and sources, keyword patterns, and the thematic and conceptual structure of the literature. The findings indicate that sustainability-related concepts, including sustainability, performance, disclosure, and accountability, occupy a prominent position in the analyzed literature. Digitalization-related themes, including digital accounting, data analytics, and blockchain, have also emerged as increasingly visible research topics. The findings further indicate a growing thematic convergence between sustainability-oriented accounting research and digitalization, suggesting a broadening research agenda involving accountability, technological change, and organizational performance. The originality of this study lies in examining sustainability and digitalization together within a broader accounting theory perspective rather than treating these research streams separately. By providing an integrated bibliometric mapping of their intellectual and thematic relationships, the study contributes to understanding research developments at their intersection and identifying emerging research directions.

Keywords

Accounting theory

sustainability accounting

digitalization

bibliometric analysis

science mapping

Subjects