FINANCIAL TECHNOLOGY, BIG DATA, AND ACCOUNTING INFORMATION QUALITY: A BIBLIOMETRIC ANALYSIS

Abstract

This study presents a bibliometric analysis of scholarly research situated at the intersection of financial technology (FinTech), big data analytics, and accounting information quality. Drawing on a corpus of 215 peer-reviewed journal articles indexed in the Scopus database and published between 1984 and 2026, the analysis applies performance analysis and science-mapping techniques to chart the intellectual structure, productivity patterns, and emerging themes of this rapidly maturing field. The corpus has attracted 4,129 citations, with a mean of 19.2 citations per document and a corpus h-index of 30. The findings reveal an exponential acceleration of publication output after 2019, with annual production rising from sporadic single-digit counts in the early 2010s to 44 articles in 2025. Source-level analysis identifies Quality – Access to Success, the Journal of Financial Reporting and Accounting, and Cogent Business and Management as the most productive outlets, while geographic mapping highlights China, Indonesia, and the United States as the dominant contributing countries. Keyword co-occurrence analysis surfaces information technology, artificial intelligence, financial reporting, digital transformation, and blockchain as the conceptual pillars of the domain, with accounting information quality, big data, and cloud accounting representing the most salient emerging themes. The study concludes that the field has transitioned from a fragmented, technology-adoption perspective toward an integrated research agenda concerned with how digital infrastructures shape the relevance, reliability, and timeliness of accounting information. Implications for researchers, practitioners, and standard setters are discussed, alongside the limitations inherent in single-database bibliometric designs.