A bibliometric analysis: Role of Artificial Intelligence on Accounting
DOI:
https://doi.org/10.55837/ed.v4i1.141Keywords:
Accounting, Artificial Intelligence, BibliometricsAbstract
Regarding artificial intelligence, this article aims to review previous research conducted by leading researchers on artificial intelligence, with a focus on the field of accounting through bibliometric analysis. Furthermore, this study will examine the impact of artificial intelligence on key topics, including auditing, accounting, taxation, and finance, in recent years through literature research. The analysis is conducted using the Scopus database and VOSviewer software, applying VOS mapping and clustering techniques to determine the scientific structure (countries, documents, institutions, keywords), visualize author networks, and identify research trends. The findings of this study will provide a systematic overview of the significant growth in the number of publications on AI. This research is expected to serve as a reference for the development of systematic literature reviews to identify, assess, and interpret all findings on the topic of artificial intelligence in accounting, thus allowing the literature review process to avoid bias and subjective interpretations by researchers
References
Barbosa, W., Prado, T., Batista, C., Câmara, J. C., Cerqueira, R., Coelho, R., & Guarieiro, L. (2022). Electric Vehicles: Bibliometric Analysis of the Current State of the Art and Perspectives. Energies, 15(2), 1–16. https://doi.org/10.3390/en15020395
Chyzhevska, L., Voloschuk, L., Shatskova, L., & Sokolenko, L. (2021). Digitalization as a Vector of Information Systems Development and Accounting System Modernization. Studia Universitatis Vasile Goldis Arad, Economics Series, 31(4), 18–39. https://doi.org/10.2478/sues-2021-0017
Dhamija, P., & Bag, S. (2020). Role of Artificial Intelligence in Operations Environment: A Review and Bibliometric Analysis. TQM Journal, 32(4), 869–896. https://doi.org/10.1108/TQM-10-2019-0243
Effendi, D. N., Irwandani, Anggraini, W., Jatmiko, A., Rahmayanti, H., Ichsan, I. Z., & Rahman, M. M. (2021). Bibliometric analysis of scientific literacy using VOS viewer: Analysis of science education. Journal of Physics: Conference Series, 1796(1). https://doi.org/10.1088/1742-6596/1796/1/012096
Gustani. (2020). Download Aplikasi ATLAS : Untuk Bahan Kuliah Auditing. Www.Gustani.Id. https://www.gustani.id/2020/02/download-aplikasi-atlas-untuk-bahan.html
Kaplan, A., & Haenlein, M. (2019). Siri, Siri, in my hand: Who’s The Fairest in The Land? On The Interpretations, Illustrations, and Implications of Artificial Intelligence. Business Horizons, 62(1), 15–25. https://doi.org/10.1016/j.bushor.2018.08.004
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115–122. https://doi.org/10.2308/jeta-51730
Li, C., Haohao, S., & Ming, F. (2020). Research on the Impact of Artificial Intelligence Technology on Accounting. Journal of Physics: Conference Series, 1486(3). https://doi.org/10.1088/1742-6596/1486/3/032042
Marrone, M., Linnenluecke, M. K., Richardson, G., & Smith, T. (2020). Trends in Environmental Accounting Research Within and Outside of the Accounting Discipline. Accounting, Auditing and Accountability Journal, 33(8), 2167–2193. https://doi.org/10.1108/AAAJ-03-2020-4457
Moffitt, K. C., Rozario, A. M., & Vasarhelyi, M. A. (2018). Robotic Process Automation for Auditing. Journal of Emerging Technologies in Accounting, 15(1), 1–10. https://doi.org/10.2308/jeta-10589
Novak, I. (2019). BIBLIOMETRIC ANALYIS OF ARTIFICIAL INTELLIGENCE IN BUSINESS ECONOMICS. Poslovna Izvrsnost - Business Excellence, 13(2), 131–154. https://doi.org/10.22598/pi-be/2019.13.2.131
Oliveira, A., Carvalho, F., & Reis, N. R. (2022). Institutions and Firms’ Performance: A Bibliometric Analysis and Future Research Avenues. Publications, 10(1), 8. https://doi.org/10.3390/publications10010008
Puthukulam, G., & Nelson, K. (2021). Auditors’ Perception on the Impact of Artificial Intelligence on Professional Skepticism And Judgment in Oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Sutton, S. G., Holt, M., & Arnold, V. (2016). “The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting. International Journal of Accounting Information Systems, 22, 60–73. https://doi.org/10.1016/j.accinf.2016.07.005
Svetlana Nikolaevna Kovalenko;, Natalia Alekseyevna Kalutskaya;, Aleksei Ilyich Bolvachev;, & Natalia Alekseevna Prodanova. (2021). Artificial Intellligence in the Accounting Profession. Laplage Em Revista (International), 7(August), 378–383
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Ekonomi Digital

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Most read articles by the same author(s)
- Aviva Amalia, Titik Aryati, Giska Hawa Syahrani, Shafa Ashila Arnando, Faktor-faktor yang Memengaruhi Dividen Policy , Ekonomi Digital: Vol. 1 No. 1 (2022): Februari




