Bibliometric analysis of artificial intelligence in accounting: Trends and future directions

Abstract

This study investigates the application of Artificial Intelligence (AI) in accounting from 2014 to 2024 using a bibliometric approach. A total of 475 documents were extracted from the Dimensions database and analyzed to identify key trends in publications, researchers, institutions, and topics. The findings show a significant rise in AI-related accounting research from 2018, with the highest output recorded in 2023. Using VOSviewer software, three primary themes emerged: AI’s role in improving accounting processes, its impact on auditing and financial reporting, and academic perspectives on AI integration in accounting. The United States leads in publications and citations, with Rutgers University and the Journal of Emerging Technologies in Accounting making notable contributions. Despite the growing interest, challenges such as limited financial data for AI systems remain. The study emphasizes the need for stronger collaboration among researchers, practitioners, and policymakers to enhance AI-driven innovations in accounting and improve business performance.