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From adoption to accountability: a 1997–2024 bibliometric cartography of ICT in SMEs with accounting & sustainability overlays.

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Authors: Dinanti, Aldila1,2 (AUTHOR) aldila.dinanti@unsoed.ac.id, Januarti, Indira3 (AUTHOR) ienjanuarti@gmail.com, Handayani, Rr. Sri3 (AUTHOR) rrsrihandayani@lecturer.undip.ac.id
Source: Journal of Innovation & Entrepreneurship. 2/1/2026, Vol. 15 Issue 1, p1-16. 16p.
Subject Terms: *Accounting, *Small business, *Enterprise resource planning, *Invoices, *Innovation adoption, Sustainability, Cloud computing, Bibliometrics
Abstract: This study investigates the performance and science mapping of ICT adoption in SMEs through a bibliometric analysis of Scopus-indexed publications. We examine how the ICT-in-SMEs literature evolved over 1997–2024 and where accounting and sustainability themes are situated within that corpus. Proxies are operationalized via author and index keywords, co-word structures, and controlled overlays linking ERP, e-invoicing, and cloud to sustainability-accounting mechanisms (measurement, reporting, assurance). The dataset comprised 450 records (1997–2024), of which 442 English-language documents were analyzed; computation and visualization used Biblioshiny (bibliometrix, R) and VOSviewer. We trace the field's evolution—particularly how ICT underpins accounting for sustainability—identifying key intellectual structures, turning points, and emerging themes. Results show Alshamaila et al. (J Enterp Inf Manag 26(3):250–275, 2013. https://doi.org/10.1108/17410391311325225) as the most-cited document (577 citations, Journal of Enterprise Information Management; as of 28 May 2024); the same journal records the highest local H-index; Rogers and Venkatesh are prominent cited authors; "information and communication technologies" is the most frequent topic; and the United Kingdom emerges as a collaboration hub. Beyond mapping, we interpret platform-centric themes (ERP, e-invoicing/e-commerce, cloud) as digital accounting infrastructures that generate auditable sustainability information (e.g., cost/energy/material accounts, supplier compliance, payment traceability). We integrate thematic clusters with TOE/DOI mechanisms to explain antecedents of these data-generating routines in SMEs. The findings guide future research and adoption strategies, advancing SDG-oriented accountability through efficient, effective digital accounting records. [ABSTRACT FROM AUTHOR]
Database: Entrepreneurial Studies Source
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  Data: <searchLink fieldCode="AR" term="%22Dinanti%2C+Aldila%22">Dinanti, Aldila</searchLink><relatesTo>1,2</relatesTo> (AUTHOR)<i> aldila.dinanti@unsoed.ac.id</i><br /><searchLink fieldCode="AR" term="%22Januarti%2C+Indira%22">Januarti, Indira</searchLink><relatesTo>3</relatesTo> (AUTHOR)<i> ienjanuarti@gmail.com</i><br /><searchLink fieldCode="AR" term="%22Handayani%2C+Rr%2E+Sri%22">Handayani, Rr. Sri</searchLink><relatesTo>3</relatesTo> (AUTHOR)<i> rrsrihandayani@lecturer.undip.ac.id</i>
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Innovation+%26+Entrepreneurship%22">Journal of Innovation & Entrepreneurship</searchLink>. 2/1/2026, Vol. 15 Issue 1, p1-16. 16p.
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  Data: *<searchLink fieldCode="DE" term="%22Accounting%22">Accounting</searchLink><br />*<searchLink fieldCode="DE" term="%22Small+business%22">Small business</searchLink><br />*<searchLink fieldCode="DE" term="%22Enterprise+resource+planning%22">Enterprise resource planning</searchLink><br />*<searchLink fieldCode="DE" term="%22Invoices%22">Invoices</searchLink><br />*<searchLink fieldCode="DE" term="%22Innovation+adoption%22">Innovation adoption</searchLink><br /><searchLink fieldCode="DE" term="%22Sustainability%22">Sustainability</searchLink><br /><searchLink fieldCode="DE" term="%22Cloud+computing%22">Cloud computing</searchLink><br /><searchLink fieldCode="DE" term="%22Bibliometrics%22">Bibliometrics</searchLink>
– Name: Abstract
  Label: Abstract
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  Data: This study investigates the performance and science mapping of ICT adoption in SMEs through a bibliometric analysis of Scopus-indexed publications. We examine how the ICT-in-SMEs literature evolved over 1997–2024 and where accounting and sustainability themes are situated within that corpus. Proxies are operationalized via author and index keywords, co-word structures, and controlled overlays linking ERP, e-invoicing, and cloud to sustainability-accounting mechanisms (measurement, reporting, assurance). The dataset comprised 450 records (1997–2024), of which 442 English-language documents were analyzed; computation and visualization used Biblioshiny (bibliometrix, R) and VOSviewer. We trace the field's evolution—particularly how ICT underpins accounting for sustainability—identifying key intellectual structures, turning points, and emerging themes. Results show Alshamaila et al. (J Enterp Inf Manag 26(3):250–275, 2013. https://doi.org/10.1108/17410391311325225) as the most-cited document (577 citations, Journal of Enterprise Information Management; as of 28 May 2024); the same journal records the highest local H-index; Rogers and Venkatesh are prominent cited authors; "information and communication technologies" is the most frequent topic; and the United Kingdom emerges as a collaboration hub. Beyond mapping, we interpret platform-centric themes (ERP, e-invoicing/e-commerce, cloud) as digital accounting infrastructures that generate auditable sustainability information (e.g., cost/energy/material accounts, supplier compliance, payment traceability). We integrate thematic clusters with TOE/DOI mechanisms to explain antecedents of these data-generating routines in SMEs. The findings guide future research and adoption strategies, advancing SDG-oriented accountability through efficient, effective digital accounting records. [ABSTRACT FROM AUTHOR]
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        Value: 10.1186/s13731-026-00621-0
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      – Code: eng
        Text: English
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      – SubjectFull: Accounting
        Type: general
      – SubjectFull: Small business
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      – SubjectFull: Enterprise resource planning
        Type: general
      – SubjectFull: Invoices
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      – SubjectFull: Innovation adoption
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      – SubjectFull: Sustainability
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      – SubjectFull: Cloud computing
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      – SubjectFull: Bibliometrics
        Type: general
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      – TitleFull: From adoption to accountability: a 1997–2024 bibliometric cartography of ICT in SMEs with accounting & sustainability overlays.
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            NameFull: Dinanti, Aldila
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            NameFull: Januarti, Indira
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              Text: 2/1/2026
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              Y: 2026
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