INFORMASI OVERLOAD DALAM AKUNTANSI: TINJAUAN BIBLIOMETRIK TENTANG PENYEBAB, KONSEKUENSI DAN LANGKAH MITIGASI
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Abstract: The development of digital technologies, such as big data analytics, cloud computing, and Artificial Intelligence (AI), transformed accounting information systems, allowing more accurate real-time data access. However, accounting information overload may hinder effective decision-making. This study applied bibliometric analysis to investigate the literature on information overload in accounting, using Publish or Perish (PoP) to retrieve data from Google Scholar. PoP identified articles based on keywords and citation metrics to select high-quality literature. The data was analyzed using VOSviewer to map causes, consequences, and mitigation strategies. Findings show a rise in publications on this phenomenon during 2020-2022, though only 17 relevant articles were identified. No significant publications appeared in 2023-2024, indicating a need for further research. The study also highlights the scarcity of research on this topic, creating opportunities for future researchers to contribute to the global literature and provide solutions to practical challenges in accounting.
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Referensi
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