THE EMERGING OF ECCOUNTING EDUCATION INNOVATION: A BIBLIOMETRIC ANALYSIS

Abstract

This study aims to conduct a comprehensive review of accounting education innovations development study from time to time. The sample consists of 142 documents published from 1983 until 2023 period using the Scopus database with keywords: accounting education innovation. The method in this research was a systematic literature review with a bibliometric approach utilizing VOSviewer software to provide a graphical analysis of bibliometric data and visualization of research results. From the visualization, two main groups (colors) are generated. The red area consists of topics related to accounting, accounting education, innovation, and teaching innovation. The green cluster area included educational technology, curriculum and instruction, faculty, and students. From the network analysis result, it can be concluded that these keywords lie in the context of accounting education within higher education institutions for the red area and interconnected in the educational ecosystems for the green cluster. The education system, including higher education, plays a role in accounting education and can adopt innovative approaches to teaching. Surprisingly, we found that the fields of accounting education specialized areas like management accounting and cost accounting. Lastly, education technology can enhance curriculum and instruction, literature review inform curriculum development, faculty members are responsible for curriculum development and instruction, and students are the ultimate beneficiaries of these efforts. By mapping education topics, the bibliometric analytic could systematically review multiple studies to provide a less biased perspective. It also helps future research by clustered studies based on the connectivity among keywords to understand better what next innovations are needed.