Mapping Digital Accounting Information Systems, SMEs, and Sustainability: A Bibliometric Pathway toward Sustainable International Entrepreneurship and SDGs 8, 9, and 12

Abstract Book of the 10th International Conference on Applied Research in Business, Management and Economics

Year: 2026

[PDF]

Mapping Digital Accounting Information Systems, SMEs, and Sustainability: A Bibliometric Pathway toward Sustainable International Entrepreneurship and SDGs 8, 9, and 12

Novta Winkey Pradana, Nemoto Masatsugu, Chandra Murti Dewi W.H, Andi Bulan Daeng Sinara

ABSTRACT:

Digital accounting information systems are increasingly important for small and medium-sized enterprises because they support financial visibility, decision quality, operational resilience, and sustainability-oriented reporting. However, the literature connecting digital accounting information systems, SMEs, sustainability, and sustainable international entrepreneurship remains fragmented across accounting, information systems, entrepreneurship, and sustainability research. This study maps the intellectual structure, thematic development, and emerging research directions of this field using a bibliometric approach. Bibliographic data were retrieved from Scopus using a targeted TITLE-ABS-KEY search covering accounting information systems, digital accounting, cloud accounting, SMEs, entrepreneurship, sustainability, and sustainable development. After duplicate checking, language screening, and VBA-assisted relevance screening, 271 English-language documents published between 2014 and 2026 were retained for analysis. VOSviewer was used to conduct keyword co-occurrence, overlay, density, citation, bibliographic coupling, and country co-authorship analyses, supported by thesaurus-based keyword standardization. The results show rapid publication growth after 2021, a multidisciplinary source structure, and a thematic core centered on accounting information systems, SMEs, information systems, cloud accounting, digital accounting, sustainable development, and decision making. Overlay findings indicate that recent studies increasingly emphasize digitalization, artificial intelligence, sustainability accounting, organizational performance, and sustainability reporting. This study contributes by positioning digital accounting information systems as enabling infrastructure for SME capability development, sustainability practices, and future pathways toward sustainable international entrepreneurship aligned with SDGs 8, 9, and 12.

Keywords: Cloud Accounting; Decision Making; Network Visualization; Scopus; VOSviewer