抄録
Industry 5.0 represents a turning point in industrial evolution, blending technological advancement with a renewed focus on human creativity and purpose. This study investigates recent developments in automation, digitisation, and technological transformation along with their economic and accounting inferences for small and medium-sized enterprises (SMEs). A bibliometric analysis of seventy peer-reviewed publications supported by R Studio and VOSviewer, the research generates global patterns, key contributors, and emerging themes within the Industry 5.0 discourse. In addition, a systematic review of seventeen highly cited studies deepens the analysis, revealing that current scholarship progressively aligns technological innovation with sustainability objectives. The findings indicate that China, Germany, the United States, and Australia are leading contributors to this field. Despite growing attention to human-centric approaches, augmented reality (AR) remains a comparatively underexplored component with significant potential to enhance human-machine collaboration and operational efficiency in SMEs. The study also examines the economic dimension of Industry 5.0, highlighting the importance of cost-benefit evaluation, return on investment (ROI), and financial sustainability. Furthermore, it emphasises accounting considerations such as technology capitalisation, ESG disclosures, and policy incentives that support responsible technological transformation. By addressing these intersections of technology, economics, and sustainability, the paper underscores Industry 5.0’s role as both a technological and financial enabler of SME competitiveness and long-term growth.
https://ror.org/02nhaz128 
