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The tactician role of FinTech in the accounting and auditing field: a bibliometric analysis

Mohammed Muneerali Thottoli (Department of Accounting, University of Nizwa, Nizwa, Oman)

Qualitative Research in Financial Markets

ISSN: 1755-4179

Article publication date: 25 May 2023

Issue publication date: 8 February 2024

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Abstract

Purpose

This study aims to know the tactician role of financial technology (FinTech) in the field of accounting and auditing through contextualized systematic literature review by using bibliometric analysis.

Design/methodology/approach

The qualitative bibliometric analysis includes studies from 2017 to 2021 using the Scopus and Web of Science databases, which yielded 277 published papers with the keywords, FinTech accounting and auditing. The contextualized systematic literature review greatly helped in clarifying the content within each cluster.

Findings

The study identified the tactician role of fintech primarily in the accounting and auditing professional field. Fintech is still in its inception, with continual development and implementation taking place especially, in the auditing field. The findings also confirm that FinTech can produce a confluence between various research areas, including accounting, auditing, business finance, economics, management and business field.

Research limitations/implications

The study describes the tactician role of FinTech and its huge possibility for future study in the accounting and auditing field among professionals, academics and regulators.

Practical implications

This study be able to help accounting professionals, policymakers and government regulators to establish policy development, as this research emphasizes the tactician role of FinTech in the accounting and auditing field.

Social implications

FinTech in accounting and auditing might add to the existing field of FinTech in the IR4.0 era that give benefits to different players such as policymakers, governments, researchers, FinTech entrepreneurs and practicing professionals.

Originality/value

To the best of the author’s knowledge, little focus has been given about FinTech in the accounting and auditing field using bibliometric analysis. The insights of systematic literature review provide researchers on FinTech among practicing professionals and offer opportunities for further scientific endeavours.

Keywords

Acknowledgements

The author received no financial support for this research, authorship, and/or publication of this article.

Citation

Thottoli, M.M. (2024), "The tactician role of FinTech in the accounting and auditing field: a bibliometric analysis", Qualitative Research in Financial Markets, Vol. 16 No. 2, pp. 213-238. https://doi.org/10.1108/QRFM-11-2021-0196

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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