Bibliometric Analysis of Cloud Accounting Phenomenon (I)

The information paradigms defining contemporary society call for the character of plurivalence through their omnipresence in multiple areas of activity. Their ubiquitous character provides the basis of the accounting-computer science interdependence, the undeniable reality being marked by the computer indispensability in the professional accountant’s life. In this way, specialized literature becomes allencompassing by the approaches marked by complexity and density regarding the issues of modernizing the accounting by its massive computerization. The cloud accounting phenomenon is a component part of the innovative changes that accounting has undergone lately. The research paper aims to outline the bibliometric universe of the cloud accounting concept based on the methods, tools and techniques subscribed to bibliometrics in view of reflecting its representativeness through the lens of specialized literature. The results thus obtained consolidate the emblematic character of the cloud accounting issue in light of the massive interest manifested for its thoroughness and exploration equally by researchers, theoreticians, and practitioners. The study also stands out for its originality, being currently the only one dealing with issues of cloud accounting concept bibliometrics. The attribute of uniqueness of this paper is defined by shaping the research universe assigned to the phenomenon based on specialized literature, identifying the manner to reshape the profession and the field by changing the digital paradigm and illustrating the representativeness of technology in the academic community through the perspective of the bibliometrics tool. Likewise, an element of novelty is given by highlighting the definition of cloud accounting from the author’s perspective based on the image provided by the literature review.