DIGITAL TRANSFORMATION AND ACCOUNTING COMPETENCIES IN MSMES: A BIBLIOMETRIC AND VISUALIZATION STUDY

Abstract

Background: Micro, Small, and Medium (SMEs) are pivotal drivers of regional and national economies, yet they frequently encounter obstacles in financial management and adapting to technological shifts. As digital transformation becomes increasingly essential, the integration of digital accounting systems is crucial for enhancing accounting competencies and optimizing the utilization of financial information for business sustainability. Objective: This study aims to provide a comprehensive bibliometric analysis and visualization of the research landscape concerning digital transformation and accounting competencies within the SME sector to map the current state of the art and future research directions. Methodology: Utilizing bibliometric methods and visualization tools, this research analyzes the intellectual structure, publication trends, and thematic evolution of global literature. The analysis identifies key clusters, influential contributors, and emerging frontiers in the intersection of digital tools and accounting skills. Findings: The visualization highlights a significant transition from traditional accounting literacy toward digital-based competencies, emphasizing how digital accounting systems improve the quality and usage of financial information for decision-making. The mapping reveals that "accounting competence," "accounting information utilization," and "SME performance" are core thematic clusters that bridge the gap between financial knowledge and business development. Originality/Value: This study offers a strategic roadmap for researchers and practitioners to understand the impact of digital transformation on accounting practices in small businesses. It provides a basis for formulating policies and educational modules aimed at strengthening the financial capacity of SMEs in the digital era.