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This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose this special issue and to provide an agenda for future research on technology and disruption.

To explore previous works on the disruptive potential of technology in accounting, the study compares topics in accounting research articles that contain variations of the term “disrupt” with those articles containing variations of the term “technology”. Based on the method first proposed in ), an entity linker application was used to extract key topics from the top 50 accounting journals, and these topics were then compared to determine the extent of thematic intersection.

A key finding is that accounting academic articles featuring “disruption” are rarely linked with “technology”. The concept of “disruption” has been …