International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

Frequency: 12

line decor
  
line decor

 Volume 12, Issue 8 (August 2025), Pages: 149-165

----------------------------------------------

 Original Research Paper

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

 Author(s): 

 Haykel Tlili *

 Affiliation(s):

 Management Information Systems Department, Applied College, University of Ha’il, Ha’il, Saudi Arabia

 Full text

    Full Text - PDF

 * Corresponding Author. 

   Corresponding author's ORCID profile:  https://orcid.org/0000-0002-9872-0561

 Digital Object Identifier (DOI)

  https://doi.org/10.21833/ijaas.2025.08.015

 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.

 © 2025 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license ( http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords

 Artificial intelligence, Accounting processes, Auditing impact, Bibliometric analysis, Academic research

 Article history

 Received 12 September 2024, Received in revised form 13 February 2025, Accepted 21 July 2025

 Acknowledgment

No Acknowledgment. 

 Compliance with ethical standards

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

 Tlili H (2025). Bibliometric analysis of artificial intelligence in accounting: Trends and future directions. International Journal of Advanced and Applied Sciences, 12(8): 149-165

  Permanent Link to this page

 Figures

  Fig. 1   Fig. 2  Fig. 3  ​​​​​​​ Fig. 4  ​​​​​​​ Fig. 5  ​​​​​​​ Fig. 6  ​​​​​​​ Fig. 7  ​​​​​​​ Fig. 8  ​​​​​​​ Fig. 9  ​​​​​​​ Fig. 10  ​​​​​​​ Fig. 11 

 Tables

  Table 1  Table 2  Table 3  Table 4 

----------------------------------------------   

 References (71)

  1. Adelakun BO, Majekodunmi TG, and Akintoye OS (2024). AI and ethical accounting: Navigating challenges and opportunities. International Journal of Advanced Economics, 6(6): 224-241.  https://doi.org/10.51594/ijae.v6i6.1230    [Google Scholar]
  2. Adeyelu OO, Ugochukwu CE, and Shonibare MA (2024). The impact of artificial intelligence on accounting practices: Advancements, challenges, and opportunities. International Journal of Management and Entrepreneurship Research, 6(4): 1200-1210.  https://doi.org/10.51594/ijmer.v6i4.1031    [Google Scholar]
  3. Ahmad AYAB (2024). Ethical implications of artificial intelligence in accounting: A framework for responsible AI adoption in multinational corporations in Jordan. International Journal of Data and Network Science, 8(1): 401-414.  https://doi.org/10.5267/j.ijdns.2023.9.014    [Google Scholar]
  4. Akoka J and Comyn-Wattiau I (1996). Entity-relationship and object-oriented model automatic clustering. Data and Knowledge Engineering, 20(2): 87-117.  https://doi.org/10.1016/S0169-023X(96)00007-9    [Google Scholar]
  5. Al-Mughairi H and Bhaskar P (2024). Exploring the factors affecting the adoption AI techniques in higher education: Insights from teachers' perspectives on ChatGPT. Journal of Research in Innovative Teaching and Learning.  https://doi.org/10.1108/JRIT-09-2023-0129    [Google Scholar]
  6. Amaning N (2024). Qualitative analysis on technology acceptance model of accounting faculty perceptions of virtual accounting coursework. Cogent Education, 11(1): 2331345.  https://doi.org/10.1080/2331186X.2024.2331345    [Google Scholar]
  7. Anderson M and Anderson SL (2011). Machine ethics. Cambridge University Press, Cambridge, UK.  https://doi.org/10.1017/CBO9780511978036    [Google Scholar]
  8. Anh NTM, Hoa LTK, Thao LP, Nhi DA, Long NT, Truc NT, and Ngoc Xuan V (2024). The effect of technology readiness on adopting artificial intelligence in accounting and auditing in Vietnam. Journal of Risk and Financial Management, 17(1): 27.  https://doi.org/10.3390/jrfm17010027    [Google Scholar]
  9. Antwi BO, Adelakun BO, Fatogun DT, and Olaiya OP (2024). Enhancing audit accuracy: The role of AI in detecting financial anomalies and fraud. Finance and Accounting Research Journal, 6(6): 1049-1068.  https://doi.org/10.51594/farj.v6i6.1235    [Google Scholar]
  10. Atadoga A, Umoga UJ, Lottu OA, and Sodiya EO (2024). Evaluating the impact of cloud computing on accounting firms: A review of efficiency, scalability, and data security. Global Journal of Engineering and Technology Advances, 18(2): 65-74.  https://doi.org/10.30574/gjeta.2024.18.2.0027    [Google Scholar]
  11. Bailey AD, Meservy RD, Duke GL, Johnson PE, and Thompson W (1987). Auditing, artificial intelligence and expert systems. In: Holsapple CW and Whinston AB (Eds.), Decision support systems: Theory and application: 265-319. Springer, Berlin, Germany.  https://doi.org/10.1007/978-3-642-83088-4_10    [Google Scholar]
  12. Bakarich KM and O'Brien PE (2021). The robots are coming… but aren't here yet: The use of artificial intelligence technologies in the public accounting profession. Journal of Emerging Technologies in Accounting, 18(1): 27-43.  https://doi.org/10.2308/JETA-19-11-20-47    [Google Scholar]
  13. Bello OA and Olufemi K (2024). Artificial intelligence in fraud prevention: Exploring techniques and applications challenges and opportunities. Computer Science and IT Research Journal, 5(6): 1505-1520.  https://doi.org/10.51594/csitrj.v5i6.1252    [Google Scholar]
  14. Birkstedt T, Minkkinen M, Tandon A, and Mäntymäki M (2023). AI governance: Themes, knowledge gaps and future agendas. Internet Research, 33(7): 133-167.  https://doi.org/10.1108/INTR-01-2022-0042    [Google Scholar]
  15. Bose S, Dey SK, and Bhattacharjee S (2023). Big data, data analytics and artificial intelligence in accounting: An overview. In: Akter S and Wamba SF (Eds.), Handbook of big data research methods: 32-51. Edward Elgar Publishing, Cheltenham, UK.  https://doi.org/10.4337/9781800888555.00007    [Google Scholar]
  16. Bostrom N and Yudkowsky E (2018). The ethics of artificial intelligence. In: Yampolskiy RV (Ed.), Artificial intelligence safety and security: 57-69. 1st Edition, Chapman and Hall/CRC, New York, USA.  https://doi.org/10.1201/9781351251389-4    [Google Scholar]
  17. Boyle JF, Marcy AS, Boyle DM, and Hermanson DR (2024). Accounting chairs' perceptions of current challenges. Issues in Accounting Education, 39(4): 1–18.  https://doi.org/10.2308/ISSUES-2023-113    [Google Scholar]
  18. Brynjolfsson E and McAfee A (2014). The second machine age: Work, progress, and prosperity in a time of brilliant technologies. W. W. Norton & Company, New York, USA.    [Google Scholar]
  19. Cheng X, Dunn R, Holt T, Inger K, Jenkins JG, Jones J, Long JH, Loraas T, Mathis M, Stanley J, and Wood DA (2024). Artificial intelligence's capabilities, limitations, and impact on accounting education: Investigating ChatGPT's performance on educational accounting cases. Issues in Accounting Education, 39(2): 23-47.  https://doi.org/10.2308/ISSUES-2023-032    [Google Scholar]
  20. Dai J and Vasarhelyi MA (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3): 5-21.  https://doi.org/10.2308/isys-51804    [Google Scholar]
  21. Damerji H and Salimi A (2021). Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting. Accounting Education, 30(2): 107-130.  https://doi.org/10.1080/09639284.2021.1872035    [Google Scholar]
  22. Davenport TH and Harris JG (2005). Automated decision making comes of age. MIT Sloan Management Review, 46(4): 83-95.    [Google Scholar]
  23. de Jong S and del Junco C (2024). How do professional staff influence academic knowledge development? A literature review and research agenda. Studies in Higher Education, 49(6): 1042-1065.  https://doi.org/10.1080/03075079.2023.2258155    [Google Scholar]
  24. Fülöp MT, Topor DI, Ionescu CA, Cifuentes-Faura J, and Măgdaș N (2023). Ethical concerns associated with artificial intelligence in the accounting profession: A curse or a blessing? Journal of Business Economics and Management, 24(2): 387-404.  https://doi.org/10.3846/jbem.2023.19251    [Google Scholar]
  25. Giordani J (2024). Mitigating chatbots AI data privacy violations in the banking sector: A qualitative grounded theory study. European Journal of Applied Science, Engineering and Technology, 2(4): 14-65.  https://doi.org/10.59324/ejaset.2024.2(4).02    [Google Scholar] PMid:32935041
  26. Grzeszczak M (2020). Intelligent support of accounting IT systems in modern enterprises. In: Hernes M, Rot A, and Jelonek D (Eds.), Towards Industry 4.0—current challenges in information systems: 61-74. Springer, Cham, Switzerland.  https://doi.org/10.1007/978-3-030-40417-8_4    [Google Scholar]
  27. Haluza D and Jungwirth D (2023). Artificial intelligence and ten societal megatrends: An exploratory study using GPT-3. Systems, 11(3): 120.  https://doi.org/10.3390/systems11030120    [Google Scholar]
  28. Han X, Xiao S, Sheng J, and Zhang G (2024). Enhancing efficiency and decision-making in higher education through intelligent commercial integration: Leveraging artificial intelligence. Journal of the Knowledge Economy, 16: 1546–1582.  https://doi.org/10.1007/s13132-024-01868-2    [Google Scholar]
  29. Harzing AW (2019). Two new kids on the block: How do Crossref and Dimensions compare with Google Scholar, Microsoft Academic, Scopus and the Web of Science? Scientometrics, 120(1): 341-349.  https://doi.org/10.1007/s11192-019-03114-y    [Google Scholar]
  30. Hasan AR (2021). Artificial intelligence (AI) in accounting and auditing: A literature review. Open Journal of Business and Management, 10(1): 440-465.  https://doi.org/10.4236/ojbm.2022.101026    [Google Scholar]
  31. Herath SK and Herath LM (2024). Understanding the ethical and social consequences of data analytics for organizational management in the age of AI: Accounting ethics perspective. In: Merlo TR (Ed.), AI and data analytics applications in organizational management: 216-248. IGI Global, Pennsylvania, USA.  https://doi.org/10.4018/979-8-3693-1058-8.ch011    [Google Scholar]
  32. Holmes AF and Douglass A (2022). Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education. Journal of Emerging Technologies in Accounting, 19(1): 53-68.  https://doi.org/10.2308/JETA-2020-054    [Google Scholar]
  33. Hristova T, Mihaylov G, Hristov P, and Taneva A (2024). Analysis of data sharing systems in the context of Industry 4.0 via blockchain in 5G mobile networks. Engineering Proceedings, 70(1): 2.  https://doi.org/10.3390/engproc2024070002    [Google Scholar] PMid:38173312
  34. Hussein TM, Michael AA, and Goparaju A (2024). Reviewing the impact of technological innovation on accounting practices. In: AlDhaen E, Braganza A, Hamdan A, and Chen W (Eds.), Business sustainability with artificial intelligence (AI): Challenges and opportunities: 69-82. Volume 2, Springer, Cham, Switzerland.  https://doi.org/10.1007/978-3-031-71318-7_7    [Google Scholar]
  35. Issa H, Sun T, and Vasarhelyi MA (2016). Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation. Journal of Emerging Technologies in Accounting, 13(2): 1-20.  https://doi.org/10.2308/jeta-10511    [Google Scholar]
  36. Iyer VH, Gupta U, Somani PP, Behare N, Mahajan R, and Singh M (2024). The rise and rise of artificial intelligence in the world of finance. In: Kunjumuhammed SK, Madi H, and Abouraia MR (Eds.), Risks and challenges of AI-driven finance: Bias, ethics, and security: 35-56. IGI Global, Pennsylvania, USA.  https://doi.org/10.4018/979-8-3693-2185-0.ch003    [Google Scholar]
  37. Jackson D, Michelson G, and Munir R (2023). Developing accountants for the future: New technology, skills, and the role of stakeholders. Accounting Education, 32(2): 150-177.  https://doi.org/10.1080/09639284.2022.2057195    [Google Scholar]
  38. Jejeniwa TO, Mhlongo NZ, and Jejeniwa TO (2024). Social impact of automated accounting systems: A review: Analyzing the societal and employment implications of the rapid digitization in the accounting industry. Finance and Accounting Research Journal, 6(4): 684-706.  https://doi.org/10.51594/farj.v6i4.1069    [Google Scholar]
  39. Kokina J and Davenport TH (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    [Google Scholar]
  40. Korol S and Romashko O (2024). Artificial intelligence in accounting. Scientia Fructuosa, 154(2): 145-157.  https://doi.org/10.31617/1.2024(154)08    [Google Scholar]
  41. Kroon N and do Céu Alves M (2023). Examining the fit between supply and demand of the accounting professional's competencies: A systematic literature review. The International Journal of Management Education, 21(3): 100872.  https://doi.org/10.1016/j.ijme.2023.100872    [Google Scholar]
  42. Kureljusic M and Karger E (2024). Forecasting in financial accounting with artificial intelligence: A systematic literature review and future research agenda. Journal of Applied Accounting Research, 25(1): 81-104.  https://doi.org/10.1108/JAAR-06-2022-0146    [Google Scholar]
  43. Kwiek M (2021). What large-scale publication and citation data tell us about international research collaboration in Europe: Changing national patterns in global contexts. Studies in Higher Education, 46(12): 2629-2649.  https://doi.org/10.1080/03075079.2020.1749254    [Google Scholar]
  44. Lardo A, Corsi K, Varma A, and Mancini D (2022). Exploring blockchain in the accounting domain: A bibliometric analysis. Accounting, Auditing and Accountability Journal, 35(9): 204-233.  https://doi.org/10.1108/AAAJ-10-2020-4995    [Google Scholar]
  45. Lenard MJ (2003). Knowledge acquisition and memory effects involving an expert system designed as a learning tool for internal control assessment. Decision Sciences Journal of Innovative Education, 1(1): 23-40.  https://doi.org/10.1111/1540-5915.00003    [Google Scholar]
  46. Li K and Li Y (2024). We will innovate the scientific research management system. Frontiers in Business, Economics and Management, 15(1): 25-30.  https://doi.org/10.54097/wc196j53    [Google Scholar]
  47. Ma S and Lei L (2024). The factors influencing teacher education students' willingness to adopt artificial intelligence technology for information-based teaching. Asia Pacific Journal of Education, 44(1): 94-111.  https://doi.org/10.1080/02188791.2024.2305155    [Google Scholar]
  48. Magadán-Díaz M and Rivas-García JI (2022). Publishing industry: A bibliometric analysis of the scientific production indexed in Scopus. Publishing Research Quarterly, 38(4): 665-683.  https://doi.org/10.1007/s12109-022-09911-3    [Google Scholar] PMCid:PMC9406270
  49. Mgammal MH (2024). The influence of artificial intelligence as a tool for future economies on accounting procedures: Empirical evidence from Saudi Arabia. Discover Computing, 27: 20.  https://doi.org/10.1007/s10791-024-09452-7    [Google Scholar]
  50. Minkkinen M, Zimmer MP, and Mäntymäki M (2023). Co-shaping an ecosystem for responsible AI: Five types of expectation work in response to a technological frame. Information Systems Frontiers, 25(1): 103-121.  https://doi.org/10.1007/s10796-022-10269-2    [Google Scholar]
  51. Musyaffi AM, Baxtishodovich BS, Afriadi B, Hafeez M, Adha MA, and Wibowo SN (2024). New challenges of learning accounting with artificial intelligence: The role of innovation and trust in technology. European Journal of Educational Research, 13(1): 183-195.  https://doi.org/10.12973/eu-jer.13.1.183    [Google Scholar]
  52. Norzelan NA, Mohamed IS, and Mohamad M (2024). Technology acceptance of artificial intelligence (AI) among heads of finance and accounting units in the shared service industry. Technological Forecasting and Social Change, 198: 123022.  https://doi.org/10.1016/j.techfore.2023.123022    [Google Scholar]
  53. Odonkor B, Kaggwa S, Uwaoma PU, Hassan AO, and Farayola OA (2024). The impact of AI on accounting practices: A review: Exploring how artificial intelligence is transforming traditional accounting methods and financial reporting. World Journal of Advanced Research and Reviews, 21(1): 172-188.  https://doi.org/10.30574/wjarr.2024.21.1.2721    [Google Scholar]
  54. O'Leary DE (1987). Validation of expert systems‐with applications to auditing and accounting expert systems. Decision Sciences, 18(3): 468-486.  https://doi.org/10.1111/j.1540-5915.1987.tb01536.x    [Google Scholar]
  55. Olweny F (2024). Navigating the nexus of security and privacy in modern financial technologies. GSC Advanced Research and Reviews, 18(2): 167-197.  https://doi.org/10.30574/gscarr.2024.18.2.0043    [Google Scholar]
  56. Qian Y, Siau KL, and Nah FF (2024). Societal impacts of artificial intelligence: Ethical, legal, and governance issues. Societal Impacts, 3: 100040.  https://doi.org/10.1016/j.socimp.2024.100040    [Google Scholar]
  57. Raja V (2024). Exploring challenges and solutions in cloud computing: A review of data security and privacy concerns. Journal of Artificial Intelligence General science, 4(1): 121-144.  https://doi.org/10.60087/jaigs.v4i1.86    [Google Scholar]
  58. Rashwan ARMS and Alhelou EM (2020). The impact of using artificial intelligence on the accounting and auditing profession in light of the Corona pandemic. Journal of Advance Research in Business Management and Accounting, 6(9): 97-122.  https://doi.org/10.53555/nnbma.v6i9.890    [Google Scholar]
  59. Ressi D, Romanello R, Piazza C, and Rossi S (2024). AI-enhanced blockchain technology: A review of advancements and opportunities. Journal of Network and Computer Applications, 225: 103858.  https://doi.org/10.1016/j.jnca.2024.103858    [Google Scholar]
  60. Schweitzer B (2024). Artificial intelligence (AI) ethics in accounting. Journal of Accounting, Ethics and Public Policy, 25(1): 67-67.  https://doi.org/10.60154/jaepp.2024.v25n1p67    [Google Scholar]
  61. Serugendo GDM, Cappelli MA, Falquet G, Métral C, Wade A, Ghadfi S, Cutting-Decelle AF, Caselli A, and Cutting G (2024). Streamlining tax and administrative document management with AI-powered intelligent document management system. Information, 15(8): 461.  https://doi.org/10.3390/info15080461    [Google Scholar]
  62. Simon HA and Newell A (1971). Human problem solving: The state of the theory in 1970. American Psychologist, 26(2): 145-159.  https://doi.org/10.1037/h0030806    [Google Scholar]
  63. Singh VK, Singh P, Karmakar M, Leta J, and Mayr P (2021). The journal coverage of Web of Science, Scopus and Dimensions: A comparative analysis. Scientometrics, 126: 5113-5142.  https://doi.org/10.1007/s11192-021-03948-5    [Google Scholar]
  64. Snyder H (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104: 333-339.  https://doi.org/10.1016/j.jbusres.2019.07.039    [Google Scholar]
  65. Song A, Seo E, and Kim H (2024). Novel design of blockchain based IIoT framework for smart factory. In the 26th International Conference on Advanced Communications Technology, IEEE, Pyeong Chang, Korea: 147-151.  https://doi.org/10.23919/ICACT60172.2024.10471978    [Google Scholar]
  66. Spring M, Faulconbridge J, and Sarwar A (2022). How information technology automates and augments processes: Insights from artificial‐intelligence‐based systems in professional service operations. Journal of Operations Management, 68(6-7): 592-618.  https://doi.org/10.1002/joom.1215    [Google Scholar]
  67. Vărzaru AA (2022). Assessing the impact of AI Solutions' ethical issues on performance in managerial accounting. Electronics, 11(14): 2221.  https://doi.org/10.3390/electronics11142221    [Google Scholar]
  68. Zadorozhnyi ZM, Muravskyi V, Muravskyi V, and Pochynok N (2022). Transformation of accounting methods with the use of robotic equipment with artificial intelligence. In the 12th International Conference on Advanced Computer Information Technologies, IEEE, Ruzomberok, Slovakia: 285-289.  https://doi.org/10.1109/ACIT54803.2022.9912753    [Google Scholar]
  69. Zakaria H (2021). The use of artificial intelligence in e-accounting audit. In: Hamdan A, Hassanien AE, Razzaque A, and Alareeni B (Eds.), The fourth industrial revolution: Implementation of artificial intelligence for growing business success: 341-356. Springer, Cham, Switzerland.  https://doi.org/10.1007/978-3-030-62796-6_20    [Google Scholar]
  70. Zhang C, Zhu W, Dai J, Wu Y, and Chen X (2023). Ethical impact of artificial intelligence in managerial accounting. International Journal of Accounting Information Systems, 49: 100619.  https://doi.org/10.1016/j.accinf.2023.100619    [Google Scholar]
  71. Ziatdinov R, Atteraya MS, and Nabiyev R (2024). The fifth industrial revolution as a transformative step towards Society 5.0. Societies, 14(2): 19.  https://doi.org/10.3390/soc14020019    [Google Scholar]