Dutch Journal of Finance and Management

Dutch Journal of Finance and Management, 2026 - Volume 9 Issue 2, Article No: 48215
https://doi.org/10.55267/djfm/19653

Published Online: 23 Oct 2026

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This study examines the evolution of research on data analytics in management accounting by identifying publication trends, influential contributors, collaboration networks, and emerging research themes. Using bibliometric methods, including performance analysis and science mapping, the study analyzes 129 articles published in Scopus-indexed journals between 2014 and 2025. The findings show that the literature is primarily centered on accounting information systems, big data, and artificial intelligence, while machine learning, blockchain technology, and cloud computing have emerged as significant directions for future investigation. By mapping the intellectual structure and thematic evolution of this research domain, the study provides a comprehensive overview of existing knowledge, identifies key research gaps, and proposes an integrative agenda for future research. These findings offer useful insights for both researchers and practitioners seeking to advance the application of data analytics in management accounting.

Data analytics Management accounting Big data Artificial intelligence Bibliometric analysis

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