The Present and Future of Accounting Transformation: Systematic Insights based on the Quantitative Analysis of CNKI Literature

Kaiwen Tan; Guoyu Mao

doi:10.6981/FEM.202504_6(4).0009

Authors

Kaiwen Tan
Guoyu Mao

DOI:

https://doi.org/10.6981/FEM.202504_6(4).0009

Keywords:

Accounting Transformation; Digital Transformation; Knowledge Graph; Accounting Education.

Abstract

Under the background of the accelerated development of digitalization and intelligence, the accounting discipline is undergoing a profound paradigm transformation. This study is based on 207 literatures related to accounting transformation collected in CNKI core journals from 2014 to 2023. CiteSpace knowledge graph tool is used for bibliometric analysis, and key word co-occurrence analysis, cluster analysis and time graph are adopted. This paper systematically reveals the hot spots, evolution trend and future development path of accounting transformation research. The results show that the strategic transformation of accounting function, the deep integration of digital technology and accounting practice, and the innovation of accounting education are the core issues of the current accounting transformation research. This study not only provides a systematic knowledge structure and in-depth insight into the research direction for the field of accounting transformation, but also provides theoretical support and practical guidance for accounting practice, and defines the areas that future research should focus on in order to promote the sustainable development of accounting discipline under the background of new technologies.

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