This study aims to examine the role of digital platforms in financial decision-making through the lens of mental accounting, using a bibliometric approach. Over the past decade, research in this area has experienced significant growth, reflecting the increasing relevance of digital platforms in shaping financial behavior. This study analyzes the bibliometric patterns of scholarly publications related to digital platforms and mental accounting-based financial decisions. To achieve this, we employed a systematic methodology that integrates the PRISMA framework with bibliometric and cartographic analysis using VOSviewer. A dataset of 481 articles published between 2014 and 2024 was retrieved from the Scopus database for comprehensive analysis. The findings reveal key trends in publication activity, citation networks, contributing countries, prolific authors, and prominent journals, as well as frequently occurring keywords. The results underscore the growing academic interest in this intersection and highlight important research gaps. This study provides a structured overview of a fragmented body of literature and proposes future research directions to refine accounting practices in response to the evolving influence of digital platforms on financial decision-making informed by mental accounting principles.

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Digital Platform and Financial Decision: A Bibliometric Study

  • Ari Kuncara Widagdo,
  • Rahmawati Rahmawati,
  • Sri Hartoko,
  • Noor Ismawati Jaafar,
  • Farzana Parveen Tajudeen,
  • Rochmat Aldy Purnomo,
  • Endang Dwi Amperawati,
  • Siti Rochmah Ika

摘要

This study aims to examine the role of digital platforms in financial decision-making through the lens of mental accounting, using a bibliometric approach. Over the past decade, research in this area has experienced significant growth, reflecting the increasing relevance of digital platforms in shaping financial behavior. This study analyzes the bibliometric patterns of scholarly publications related to digital platforms and mental accounting-based financial decisions. To achieve this, we employed a systematic methodology that integrates the PRISMA framework with bibliometric and cartographic analysis using VOSviewer. A dataset of 481 articles published between 2014 and 2024 was retrieved from the Scopus database for comprehensive analysis. The findings reveal key trends in publication activity, citation networks, contributing countries, prolific authors, and prominent journals, as well as frequently occurring keywords. The results underscore the growing academic interest in this intersection and highlight important research gaps. This study provides a structured overview of a fragmented body of literature and proposes future research directions to refine accounting practices in response to the evolving influence of digital platforms on financial decision-making informed by mental accounting principles.