From Ledgers to Algorithms: Mapping Fintech's Impact on Finance and Accounting Through Bibliometric Analysis (1989–2025) (Muhasebe ve Finans İncelemeleri Dergisi)

Summary

• A total of 3,691 documents indexed in the Web of Science database between 1989 and 2025 were analyzed to evaluate academic output in FinTech.p.1
• Academic publication volume in FinTech registered an annual growth rate of %18,31 with an average citation rate of 16,53 per document.p.7
• The literature sample incorporates 177.562 references contributed by 11.305 distinct authors.p.7
• Single-authored works comprised 528 documents, while international co-authorship accounted for %29,78 of the total corpus.p.7
• Exponential growth modeling for article production yielded an R² value of 0.995, explaining 99.5% of the data trajectory.p.7
• Consumer survey findings indicate that 23.6% of FinTech users trust FinTech providers more than traditional banking institutions.p.4

Key insights

1. China and the United States maintain global leadership in scientific production and research intensity focused on artificial intelligence and financial technology.p.1
2. Artificial intelligence has emerged as a central research theme within FinTech literature, transitioning over time from theoretical modeling to sector-specific applications.p.1
3. Data privacy, cybersecurity, and algorithmic bias represent the primary operational and regulatory risks in AI-integrated financial systems.p.1
4. FinTech enterprise sustainability relies on five fundamental LASIC principles: low margin, asset light, scalable, innovative, and ease of compliance.p.4
5. Perceived usefulness, ease of use, and sense of security act as primary positive drivers for the user adoption of FinTech services.p.4
6. Although artificial intelligence enhances automated transactions and risk management efficiency, it cannot fully replace human judgment in complex financial decisions.p.13