Digital Transformation and Accounting Technologies: Implications for Productivity and Competitiveness in Enterprises and SMEs in Latin America

Abstract

By means of this document, it was possible to analyze the main characteristics of the volume of scientific production related to the study of the variables Technologies for Accounting and SMEs. A bibliometric analysis was proposed to analyze details such as Year of Publication, Country of Origin of the publication, Area of Knowledge in which the published research is carried out and the Type of Publication most frequently used by the authors of each document published in high-impact journals indexed in the Scopus database during the period between 2017 and 2022. Among the main findings, it was possible to determine that, for the execution of the different research methodologies, the report of 75 scientific documents related to the study of Accounting Technologies for SMEs was achieved. The maximum number of publications made in a year was 20 papers submitted in 2022. The country of origin of the institutions that reported the highest number of records in Scopus was Indonesia with 10 documents. The area of knowledge with the greatest influence at the time of executing the research projects that resulted in scientific publications was Business, Administration and Accounting with 34 documents. Finally, the type of publication most frequently used to publicize findings from the analysis of the aforementioned variables was Journal Articles, which represented 53% of the total scientific production.