The Internet of Things in accounting: a bibliometric analysis

Abstract

Today, the development of the fourth industrial revolution (Industry 4.0) is observed, which is a challenge for modern business, which makes it necessary to study the development trends of accounting based on the application of the Internet of Things. The research uses bibliometric, structural, cluster and graphic analysis, as well as methods of visualization of the publication activity of scientists regarding the Internet of Things in accounting based on the data of the Web of Science platforms and the VOSviewer software. Bibliometric field of the concept is characterized and visualized on the basis of the study of a large number of scientific publications devoted to the topic of the Internet of Things, according to such areas of analysis as publication categories, publication dynamics, types of organizations, author activity, publishing rating, countries-leaders of publication activity, article citations, clustering of terms and cited authors. The most cited articles aimed at identifying trends in the disclosure and further monitoring of the Internet of Things in accounting were studied. The publication activity of the authors and the most cited and relevant articles were analyzed.

Keywords

• the internet of things
• accounting
• bibliometric analysis
• web of science
• vosviewer
• industry 4.0