RESEARCH TRENDS OF CONTROL ACCOUNTING SYSTEMS IN THE INDUSTRY: A BIBLIOMETRIC ANALYSIS

The purpose of this study is to be able to map research developments related to control accounting systems in the industrial world where this research is devoted to the 2017 to 2022 time period. The research method used is quasi-qualitative with bibliometric analysis. Research data in the form of articles is a collection of Google Scholar metadata in the 2015 to 2020 period. Screening of articles using the keywords "accounting system", "control" and "industry". The results of this study indicate that there is a relationship or correlation between accounting, control, and industrial systems as shown by visualization networking between items, overlay Visualization, and Density Visualisation. In addition, the discussion of this study shows that research trends related to industrial control accounting systems tend to decrease from the period 2018 to 2022. These results are expected to be the initial basis for studying the topic of industrial control accounting. The conclusion of this study states that 154 articles have been indexed on Google Scholar generated based on the theme of industrial control accounting systems, so it can be concluded that the trend of accounting research topics in the 2017 to 2022 period related to the Industrial Control Accounting System is trending downwards. The value of novelty in this study is the use of bibliometric analysis in reviewing trends in accounting research in the field of industrial control accounting systems.