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Table 7 shows the top 10 publication sources of research documents on cloud computing in accounting research. The Journal of Information Systems was proven to be the leading journal of published research related to cloud computing in accounting research which represented 3.52% (n = 10). A series called Lecture Notes in Business Information Processing was the second-highest publication with 3.17% (n = 9). This was followed by the International Journal of Scientific and Technology Research 2.46% (n = 7). The number of published documents in the journals showed an increasing trend from the year 2019 to 2020 (4.93%) probably due to the use of cloud technologies during the COVID-19 pandemic (Samyan & Flour, 2021).

Table 7 shows the top 10 publication sources of research documents on cloud computing in accounting research. The Journal of Information Systems was proven to be the leading journal of published research related to cloud computing in accounting research which represented 3.52% (n = 10). A series called Lecture Notes in Business Information Processing was the second-highest publication with 3.17% (n = 9). This was followed by the International Journal of Scientific and Technology Research 2.46% (n = 7). The number of published documents in the journals showed an increasing trend from the year 2019 to 2020 (4.93%) probably due to the use of cloud technologies during the COVID-19 pandemic (Samyan & Flour, 2021).

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Table 1: Countries contributing the most to cloud computing in accounting research Table 2 shows the top 10 institutions from all over the world that contributed to the hig number of publications on cloud computing in accounting research. Out of the 284 documents, National Institute of Industrial Engineering (India) contributed the highest publications, 3.17% (n = 9). Oo oO O a This was followed by Osnabriick University (Germany) at 2.46% (n = 7), while the Queens University of Technology (Australia) and DCU Business School (Ireland) shared the same percen f 2.11% (n = 6). Meanwhile, other institutions contributed less than 2% (n < 6). The increase in hest the and age the number of research publications among the top three institutions might be due to funding and sup f research activities by the institutions themselves. Rawat and Meena (2014) reported that the success f the institutions’ research publications would raise awareness among academicians. Hence, it would tract more external funding to the institute from industries and government agencies. port
Table 1: Countries contributing the most to cloud computing in accounting research Table 2 shows the top 10 institutions from all over the world that contributed to the hig number of publications on cloud computing in accounting research. Out of the 284 documents, National Institute of Industrial Engineering (India) contributed the highest publications, 3.17% (n = 9). Oo oO O a This was followed by Osnabriick University (Germany) at 2.46% (n = 7), while the Queens University of Technology (Australia) and DCU Business School (Ireland) shared the same percen f 2.11% (n = 6). Meanwhile, other institutions contributed less than 2% (n < 6). The increase in hest the and age the number of research publications among the top three institutions might be due to funding and sup f research activities by the institutions themselves. Rawat and Meena (2014) reported that the success f the institutions’ research publications would raise awareness among academicians. Hence, it would tract more external funding to the institute from industries and government agencies. port
Table 2: Top 10 institutions’ contributions to cloud computing and accounting research documents Pp p gs g
Table 2: Top 10 institutions’ contributions to cloud computing and accounting research documents Pp p gs g
Table 3: Most active authors on cloud computing in accounting research with affiliation Table 4 shows the top 10 most highly cited articles for each author (based on the number of times the document was cited) as per the Scopus database between 2013-2019. All the articles that received the highest citation were journal articles. An article by Oliveira et al. in 2014 received the highest number of citations with 635, followed by Moeuf et. al. (2018) with 451 citations and Gupta et. al. (2013) obtained 416 citations. Furthermore, it was noted that the highest cited articles in this area depended on their publication year. An article by Oliveira et. al. (2014) contributed more than 29% as compared to Moeuf et. al.’s (2018) publication. Generally, it will take between four to ten years for the articles to be cited (Abdullah et al., 2018). This was consistent with Thulesius (2011) who claimed that the early publications of the articles have much time available to be cited.
Table 3: Most active authors on cloud computing in accounting research with affiliation Table 4 shows the top 10 most highly cited articles for each author (based on the number of times the document was cited) as per the Scopus database between 2013-2019. All the articles that received the highest citation were journal articles. An article by Oliveira et al. in 2014 received the highest number of citations with 635, followed by Moeuf et. al. (2018) with 451 citations and Gupta et. al. (2013) obtained 416 citations. Furthermore, it was noted that the highest cited articles in this area depended on their publication year. An article by Oliveira et. al. (2014) contributed more than 29% as compared to Moeuf et. al.’s (2018) publication. Generally, it will take between four to ten years for the articles to be cited (Abdullah et al., 2018). This was consistent with Thulesius (2011) who claimed that the early publications of the articles have much time available to be cited.
Table 4: The top 10 authors with the highest citations
Table 4: The top 10 authors with the highest citations
Table 6: Number of publications by year
Table 6: Number of publications by year
*One document has been published in dual languages. Table 5: Language use in publications
*One document has been published in dual languages. Table 5: Language use in publications
Table 8 shows that journal articles were the most prevalent document types, representing 63.03% (n = 179) of the total, followed by conference papers at 17.61% (n = 50), and book chapters at 11.27% (n = 32). The other document types such as reviews, books, conference reviews, notes, and editorials, each constituted less than 4% of the total publications respectively. Table 7: Top 10 sources of research documents
Table 8 shows that journal articles were the most prevalent document types, representing 63.03% (n = 179) of the total, followed by conference papers at 17.61% (n = 50), and book chapters at 11.27% (n = 32). The other document types such as reviews, books, conference reviews, notes, and editorials, each constituted less than 4% of the total publications respectively. Table 7: Top 10 sources of research documents
The number of documents was classified based on their subject area, as presented in Table 9. The data indicated that research on cloud computing in accounting research has evolved in a diverse subject area. It was found that most of the studies involving cloud computing in accounting research were in business, management, and accounting are 39.55% (n = 284) of the total documents, followed by publications in computer science at 17.69% (n=127) and decision sciences 16.30% (n=117). Other subject areas accounted for less than 8% (n < 60) of publications. Table 8: Document types
The number of documents was classified based on their subject area, as presented in Table 9. The data indicated that research on cloud computing in accounting research has evolved in a diverse subject area. It was found that most of the studies involving cloud computing in accounting research were in business, management, and accounting are 39.55% (n = 284) of the total documents, followed by publications in computer science at 17.69% (n=127) and decision sciences 16.30% (n=117). Other subject areas accounted for less than 8% (n < 60) of publications. Table 8: Document types
Table 9: Classification of the subject area Table 10 indicates the frequently used keywords on cloud computing in accounting research. The result showed that the “cloud computing” keyword appeared 156 times (39.8%) in the 284 documents being analysed, followed by Software-as-a-service (Saas) 28 times (7.14%). Other common keywords have been found to appear less than 20 times (below 5%). Thus, it is important to emphasize that keywords generated in Figure 10 are the trending words used in cloud computing research.
Table 9: Classification of the subject area Table 10 indicates the frequently used keywords on cloud computing in accounting research. The result showed that the “cloud computing” keyword appeared 156 times (39.8%) in the 284 documents being analysed, followed by Software-as-a-service (Saas) 28 times (7.14%). Other common keywords have been found to appear less than 20 times (below 5%). Thus, it is important to emphasize that keywords generated in Figure 10 are the trending words used in cloud computing research.
CONCLUSION Table 10: Frequently used keywords
CONCLUSION Table 10: Frequently used keywords
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