Research Article
Accounting and Auditing Research Trends under the Development of New Information Technology in the Digital Economy Era Based on CiteSpace
@INPROCEEDINGS{10.4108/eai.19-5-2023.2334403, author={Shuaikun Wang and Yan Wang}, title={Accounting and Auditing Research Trends under the Development of New Information Technology in the Digital Economy Era Based on CiteSpace}, proceedings={Proceedings of the 2nd International Conference on Bigdata Blockchain and Economy Management, ICBBEM 2023, May 19--21, 2023, Hangzhou, China}, publisher={EAI}, proceedings_a={ICBBEM}, year={2023}, month={7}, keywords={intelligent accounting artificial intelligence digital economy bibliometrics}, doi={10.4108/eai.19-5-2023.2334403} }- Shuaikun Wang
Yan Wang
Year: 2023
Accounting and Auditing Research Trends under the Development of New Information Technology in the Digital Economy Era Based on CiteSpace
ICBBEM
EAI
DOI: 10.4108/eai.19-5-2023.2334403
Abstract
This paper uses CiteSpace scientific measurement visualization software, takes the relevant literature of intelligent accounting in CNKI data and Web of Science core collection database as the research object, and summarizes the hot topics and trends of intelligent accounting at home and abroad through the analysis of the number of literature, key words, research trends and frontier analysis. The analysis shows that the research on intelligent accounting shows the following characteristics: from the perspective of time line, the research emerged after 2010, and developed on a large scale after 2014; From the perspective of content, the research hotspots include "smart contract", "big data", "blockchain" and "data privacy", which have obvious technology empowerment and demand orientation. As one of the research centers of intelligent accounting in the future, China should combine the national conditions, conduct technical exchanges with foreign countries, and deeply study the characteristics of the ecosystem of intelligent accounting, so as to provide guidance for the practical exploration of intelligent accounting.