ARTIFICIAL INTELLIGENCE AND ACCOUNTING RESEARCH: A BIBLIOMETRIC ANALYSIS

Abstract

Artificial Intelligence (AI) is driving a transformative change in the field of accounting and finance. This study aims to review research progress of the AI and Accounting research. This study presents a bibliometric overview using the Scopus database, identifying the most relevant research in the field classified by papers, authors, countries and journals. VOS viewer software was used to perform data visualization. The study employed key word co-occurrence analysis to identify the evolution of research themes over time in the field of AI and accounting. The results show that the most influentialand cited journal is: The journal of emerging technologies in accounting with the highest number of articles published. It also shows that USA, Oman, New Zealand, UK and Indonesia are leading collaborating countries. Through visualization analysis, the study identified the main theoretical foundation, research themes, new methodologies and implications for future work in AI and accounting research. Finally, the study highlights future research agenda on AI and Accounting suggesting the least explored areas like triple-entry accounting, large language models, smart contract, technology readiness and chat boats.