Tracing Two Decades of Research on Accounting Efficiency: A Bibliometric Analysis

Purpose: Accounting efficiency is a critical aspect of organizational performance, reflecting the effectiveness of accounting systems, processes, and resources in generating accurate, timely, and relevant financial information. Despite growing scholarly attention, research on factors affecting accounting efficiency remains fragmented across subfields such as cost accounting, management accounting, financial performance, and accounting information systems. A systematic assessment is necessary to synthesize knowledge, identify trends, and guide future research.

Methodology: This study adopts a bibliometric research design, analyzing 127 peer-reviewed articles retrieved from the Scopus database (2006–2025). Using R Studio with the Bibliometrix package and Biblioshiny.

Results & Analysis: Findings reveal a clear growth trajectory in accounting efficiency research, with publications increasing from 6 in 2006 to 28 in 2025, and citations declining for recent studies due to limited exposure. A concentrated set of core journals and highly productive authors drive the field, while China, the United States, and selected European and Asian countries lead scientific output. Thematic analysis identifies cost accounting, efficiency, and cost-benefit analysis as central topics, with emerging trends in sustainability, supply chain performance, and quantitative efficiency measurement methods such as data envelopment analysis.

Originality / Value: The study highlights the evolution of accounting efficiency research from foundational cost and productivity studies to empirical, interdisciplinary, and technology-driven investigations. By mapping publication trends, influential contributors, and emerging themes, this bibliometric analysis provides a comprehensive framework for guiding future research, policy formulation, and practice-oriented strategies to enhance accounting efficiency globally.

Type of Paper: Review Paper.