BRIDGING GAPS: A BIBLIOMETRIC ANALYSIS OF DIGITAL TECHNOLOGY IN ACCOUNTING EDUCATION AND ITS ROLE IN SUSTAINABILITY

Abstract

This study investigates the role of digital technology as a driver of inclusive and adaptive learning practices in accounting education, with a focus on its contribution to Sustainable Development Goals (SDG 4 on Quality Education and SDG 8 on Decent Work and Economic Growth). Drawing on bibliometric analysis of 261 publications from Scopus (1986–2024), the study maps publication trends, leading contributors, and thematic developments in the field. The findings reveal that digital tools enhance accessibility, support lifelong learning, and prepare students with digital competencies for future employment opportunities, thereby aligning with the aims of both SDGs. Thematic clustering identifies four key dimensions: digital learning methods, institutional adaptation, professional alignment, and datadriven tools. While global interest in this area is growing, significant gaps remain in embedding sustainability principles and addressing geographical disparities in academic publications. The study offers insights for educators, researchers, and policymakers seeking to advance digital technology in accounting education in support of inclusive and sustainable development.