ACCOUNTING AND MANAGEMENT CONTROL IN E-COMMERCE: THE STATE OF THE ART AND RESEARCH OPPORTUNITIES

Andreia Alves; Amélia Ferreira da Silva; Albertina Monteiro

doi:10.29073/jer.v1i2.12

Authors

Andreia Alves Porto Accounting and Business School, Polytechnic of Porto https://orcid.org/0009-0009-9288-6868
Amélia Ferreira da Silva Porto Accounting and Business School, Polytechnic of Porto, CEOS.PP https://orcid.org/0000-0002-8366-9863
Albertina Monteiro Porto Accounting and Business School, Polytechnic of Porto, CEOS.PP https://orcid.org/0000-0002-2146-9807

DOI:

https://doi.org/10.29073/jer.v1i2.12

Keywords:

Accounting, Competitive Environment, Digital Trends, E-commerce, Management

Abstract

This work aims to analyse the state of the art of accounting and management control practices in companies that follow an e-commerce strategy. The methodology comprises a systematic literature review of the scientific production, from 2000 to 2023, in the Web of Science database. Using bibliometric techniques, temporal evolution and prominent authors, institutions, journals, and countries were identified, and the citation network was analysed. This research also analyses the structural knowledge groups and the scientific production specifically focused on accounting and e-commerce. Eighty-nine articles were analysed, most published between 2019 and 2023, with 2022 being the most evident and notable year in the number of articles published. The analysis shows that relatively few studies published in the last two decades focused on the importance of accounting and e-commerce, with a growing trend in recent years. The increased interest in studying the importance of e-commerce can be explained by the strategic role of a company in becoming innovative and more efficient and, on the other hand, the global pandemic experienced three years ago forced companies to adjust their business model. The keywords most used in the analysed studies align with this assumption. This document provides support and guidance for new researchers on this topic.

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