A BIBLIOMETRIC ANALYSIS OF TECHNOLOGICAL INTELLIGENCE IN CORPORATE MANAGEMENT

Authors

DOI:

https://doi.org/10.29303/jaa.v10i2.841

Keywords:

Governance, Management, Technological intelligence, bibliometric analysis

Abstract

This study synthesizes the rapidly expanding literature on technological intelligence in corporate management to provide a comprehensive theoretical synthesis of its intellectual boundaries. A rigorous bibliometric analysis of 890 articles published between 2000 and 2024 was conducted using VOSviewer and the bibliometrix package to assess conceptual evolution and structural networks. Empirical findings reveal a pronounced paradigm shift from early operational efficiency frameworks toward a contemporary emphasis on digital governance, financial technology, and responsible innovation. The primary scholarly contribution of this research lies in mapping the critical conceptual gap between advanced digital technologies, such as artificial intelligence, blockchain, and corporate sustainability. Network analyses demonstrate that while operational technology adoption dominates the current discourse, theoretical integration with environmental, social, and governance (ESG) paradigms remains fundamentally underexplored. This review ultimately establishes a novel conceptual roadmap for future research, highlighting the urgent need for interdisciplinary frameworks that align technological intelligence with governance integrity and sustainable corporate performance.

References

Abdelwahed, A. S., Abu-Musa, A. A. E. S., Badawy, H. A. E. S., & Moubarak, H. (2025). Investigating the impact of adopting big data and data analytics on enhancing audit quality. Journal of Financial Reporting and Accounting, 23(2), 472–495. https://doi.org/10.1108/JFRA-12-2023-0724

Abhilash, A., Shenoy, S. S., & Shetty, D. K. (n.d.). Overview of Corporate Governance Research in India: A bibliometric analysis. Cogent Business & Management, 10(1), 61. https://doi.org/10.1080/23311975.2023.2182361

Agnese, P., Arduino, F. R., & Di Prisco, D. (2025). The era of artificial intelligence: what implications for the board of directors? Corporate Governance: The International Journal of Business in Society, 25(2), 272–287.

Almasria, N., Alhatabat, Z., Ershaid, D., Ibrahim, A., & Ahmed, S. (2024). The Mediating Impact of Organizational Innovation on the Relationship Between Fintech Innovations and Sustainability Performance. Sustainability. https://doi.org/10.3390/su162210044

Alshdaifat, S. M., Aziz, N. H. A., Alhasnawi, M., Alharasis, E., Qadi, F. Al, & Amosh, H. Al. (2024). The Role of Digital Technologies in Corporate Sustainability: A Bibliometric Review and Future Research Agenda. Journal of Risk and Financial Management. https://doi.org/10.3390/jrfm17110509

Aria, M., & Cuccurullo, C. (n.d.). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959–975. https://doi.org/10.1016/j.joi.2017.08.007

Babina, T., Fedyk, A., He, A., & Hodson, J. (2024). Artificial intelligence, firm growth, and product innovation. Journal of Financial Economics. https://doi.org/10.1016/j.jfineco.2023.103745

Badghish, S., & Soomro, Y. (2024). Artificial Intelligence Adoption by SMEs to Achieve Sustainable Business Performance: Application of Technology–Organization–Environment Framework. Sustainability. https://doi.org/10.3390/su16051864

Bickley, S., Macintyre, A., & Torgler, B. (2024). Artificial Intelligence and Big Data in Sustainable Entrepreneurship. Journal of Economic Surveys. https://doi.org/10.1111/joes.12611

De Villiers, C., Dimes, R., & Molinari, M. (2024). How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research. Sustainability Accounting, Management and Policy Journal, 15(1), 96–118.

Dubey, R., Gunasekaran, A., Childe, S., Bryde, D., Giannakis, M., Foropon, C., Roubaud, D., & Hazen, B. (2020). Big data analytics and artificial intelligence pathway to operational performance under the effects of entrepreneurial orientation and environmental dynamism: A study of manufacturing organizations. International Journal of Production Economics. https://doi.org/10.1016/j.ijpe.2019.107599

Dwivedi, Y., Sharma, A., Rana, N., Giannakis, M., Goel, P., & Dutot, V. (2023). Evolution of artificial intelligence research in Technological Forecasting and Social Change: Research topics, trends, and future directions. Technological Forecasting and Social Change. https://doi.org/10.1016/j.techfore.2023.122579

Enholm, I. M., Papagiannidis, E., Mikalef, P., & Krogstie, J. (2021). Artificial Intelligence and Business Value: a Literature Review. Information Systems Frontiers, 24, 1709–1734. https://doi.org/10.1007/s10796-021-10186-w

Garanina, T., Ranta, M., & Dumay, J. (2021). Blockchain in accounting research: current trends and emerging topics. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/aaaj-10-2020-4991

Han, H., Shiwakoti, R., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. Int. J. Account. Inf. Syst., 48, 100598. https://doi.org/10.1016/j.accinf.2022.100598

Hansen, C., Steinmetz, H., & Block, J. (2022). How to conduct a meta-analysis in eight steps: a practical guide. In Management Review Quarterly (Vol. 72, Number 1). https://doi.org/10.1007/s11301-021-00247-4

Khan, S., Chen, P.-S., Ullah, A., & Qian, N. (2025). Facilitating sustainable corporate growth in China: Examining the role of transition finance, green technology innovation, and ESG strategies in the path to sustainability. Journal of Environmental Management, 389, 126085. https://doi.org/10.1016/j.jenvman.2025.126085

Kitsios, F., & Kamariotou, M. (2021). Artificial Intelligence and Business Strategy towards Digital Transformation: A Research Agenda. Sustainability. https://doi.org/10.3390/su13042025

Kou, G., & Lu, Y. (2025). FinTech: a literature review of emerging financial technologies and applications. Financial Innovation. https://doi.org/10.1186/s40854-024-00668-6

Kumar, S., Lim, W. M., Sivarajah, U., & Kaur, J. (2022). Artificial Intelligence and Blockchain Integration in Business: Trends from a Bibliometric-Content Analysis. Information Systems Frontiers, 25, 871–896. https://doi.org/10.1007/s10796-022-10279-0

Lăzăroiu, G., Bogdan, M., Geamănu, M., Hurloiu, L., Luminița, L., & Ștefănescu, R. (2023). Artificial intelligence algorithms and cloud computing technologies in blockchain-based fintech management. Oeconomia Copernicana. https://doi.org/10.24136/oc.2023.021

Lim, T. (2024). Environmental, social, and governance (ESG) and artificial intelligence in finance: State-of-the-art and research takeaways. Artif. Intell. Rev., 57, 76. https://doi.org/10.1007/s10462-024-10708-3

Loureiro, S., Guerreiro, J., & Tussyadiah, I. (2020). Artificial intelligence in business: State of the art and future research agenda. Journal of Business Research. https://doi.org/10.1016/j.jbusres.2020.11.001

Meiryani, M., Warganegara, D., & Andini, V. (2023). Big Data, Machine Learning, Artificial Intelligence and Blockchain in Corporate Governance. Foresight and STI Governance. https://doi.org/10.17323/2500-2597.2023.4.69.78

Mushtaq, R., Dastane, O., Rafiq, M., & Başar, B. D. (n.d.). Women financial inclusion research: a bibliometric and network analysis. International Journal of Social Economics, 50(8), 1169–1185. https://doi.org/10.1108/IJSE-06-2022-0438

Nguyen, D., Sermpinis, G., & Stasinakis, C. (2022). Big Data, Artificial Intelligence, and Machine Learning: A Transformative Symbiosis in Favour of Financial Technology. European Financial Management. https://doi.org/10.1111/eufm.12365

Oduro, S., & De Nisco, A. (2023). From Industry 4.0 adoption to innovation ambidexterity to firm performance: a MASEM analysis. European Journal of Innovation Management. https://doi.org/10.1108/ejim-02-2023-0106

Oduro, S., De Nisco, A., & Mainolfi, G. (2023). Do digital technologies pay off? A meta-analytic review of the digital technologies/firm performance nexus. Technovation. https://doi.org/10.1016/j.technovation.2023.102836

Park, A., & Li, H. (2021). The Effect of Blockchain Technology on Supply Chain Sustainability Performances. Sustainability. https://doi.org/10.3390/su13041726

Pranckutė, R. (n.d.). Web of science (WoS) and scopus: The titans of bibliographic information in today’s academic world. Publications, 9(1), 12. https://doi.org/10.3390/publications9010012

Qiu, P., & Chang, B. (2024). Research on the impact of digital technology applications on firms’ dual innovation in the digital economy context. Scientific Reports, 14. https://doi.org/10.1038/s41598-024-57183-y

Renduchintala, T., Alfauri, H., Yang, Z., Di Pietro, R., & Jain, R. (2022). A Survey of Blockchain Applications in the FinTech Sector. Journal of Open Innovation: Technology, Market, and Complexity. https://doi.org/10.3390/joitmc8040185

Roy, P., Ghose, B., Singh, P. K., Tyagi, P. K., & Vasudevan, A. (2025). Artificial Intelligence and Finance: A bibliometric review on the Trends, Influences, and Research Directions. F1000Research, 14. https://doi.org/10.12688/f1000research.160959.1

Shehadeh, M., & Hussainey, K. (2025). Guest editorial: Embracing a new era: digital transformation in accounting and finance. Journal of Financial Reporting and Accounting, 23(2), 437–443.

Soomro, R., Al-Rahmi, W., Dahri, N. A., Almuqren, L., Al-Mogren, A., & Aldaijy, A. (2025). A SEM–ANN analysis to examine impact of artificial intelligence technologies on sustainable performance of SMEs. Scientific Reports, 15. https://doi.org/10.1038/s41598-025-86464-3

Thayyib, P., Mamilla, R., Khan, M., Fatima, H., Asim, M., Anwar, I., Shamsudheen, M., & Khan, M. A. (2023). State-of-the-Art of Artificial Intelligence and Big Data Analytics Reviews in Five Different Domains: A Bibliometric Summary. Sustainability. https://doi.org/10.3390/su15054026

Vlačić, B., Corbo, L., Silva, S., & Dabić, M. (2021). The evolving role of artificial intelligence in marketing: A review and research agenda. Journal of Business Research, 128, 187–203. https://doi.org/10.1016/j.jbusres.2021.01.055

Xu, J., & Liu, S. (2024). Current status, evolutionary path, and development trends of low-carbon technology innovation: a bibliometric analysis. Environment, Development and Sustainability, 26(9). https://doi.org/10.1007/s10668-023-03640-z

Zada, M., Zada, S., Dhar, B., Ping, C., & Sarkar, S. (2025). Digital Leadership and Sustainable Development: Enhancing Firm Sustainability Through Green Innovation and Top Management Innovativeness. Sustainable Development. https://doi.org/10.1002/sd.3488

Zupic, I., & Čater, T. (n.d.). Bibliometric methods in management and organization. Organizational Research Methods, 18(3), 429–472. https://doi.org/10.1177/1094428114562629

Downloads

Published

2026-04-26

How to Cite

Zakaria, R., & Anridho, N. (2026). A BIBLIOMETRIC ANALYSIS OF TECHNOLOGICAL INTELLIGENCE IN CORPORATE MANAGEMENT. Jurnal Aplikasi Akuntansi, 10(2), 638–660. https://doi.org/10.29303/jaa.v10i2.841