Accounting Literacy Management: A Bibliometric and Systematic Literature Reviewof Scopus-Indexed Publications, 2021–2025: Manajemen Literasi Akuntansi: Sebuah Tinjauan Literatur Bibliometrik dan Sistematis dari Publikasi Terindeks Scopus, 2021–2025

Sabirin Sabirin (IAIN Pontianak, Indonesia)
Raziki Waldan (IAIN Pontianak, Indonesia)
Nia Zulinda (IAIN Pontianak, Indonesia)

Jurnal Keuangan dan Perbankan Syariah
Vol 5 No 3 (2026): Desember 2026

Purpose: This study aims to map and synthesize the scholarly literature on accounting literacy and its contribution to financial management performance, particularly among micro, small, and medium enterprises (MSMEs) and firms, by identifying the dominant research themes, theoretical foundations, and directions for future research. Design/methodology/approach: A systematic literature review (SLR) combined with a bibliometric approach was conducted using the Scopus database with the search string TITLE-ABS-KEY (“accounting” AND “literacy” AND “management”), which returned 297 documents published between 1977 and 2026. Following the PRISMA 2020 protocol, 29 peer-reviewed articles published between 2021 and 2025 were screened, selected, and analyzed thematically, supplemented by six foundational theoretical and methodological references. Research Findings: Six thematic clusters were identified: financial literacy and MSME/SME performance; digital financial literacy and FinTech adoption; accounting literacy and bookkeeping practices; financial management behavior and practices; financial literacy education and human capital; and corporate governance and sustainability linkage. Financial literacy and MSME performance constitutes the most extensively researched cluster, whereas accounting literacy the practical capability to record, interpret, and use financial information for decision-making functions as a foundational yet comparatively under-theorized antecedent of financial management performance. Contribution/Originality/Novelty: This article contributes an integrative conceptual framework that positions accounting literacy alongside financial literacy and digital financial literacy as antecedents of financial management behavior, mediated by financial inclusion and access to finance, toward financial management performance. It further documents the emergence of Indonesia among the leading contributing countries in this research stream and offers an updated research agenda for accounting and financial management scholars and practitioners.