A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession

Abstract

Society is going through a digital transformation, and the accounting and financial services industry is no exception. The integration of artificial intelligence (AI) has led to significant changes in the way accounting and financial services are delivered, resulting in more efficient and accurate processes. This study proposes the analysis of the relevance of specialized literature in the field of AI to highlight the impact generated by these technologies on the accounting profession. The research studies 82 references extracted from the Web of Science Core Collection database, published between 1991 and 2023. The mapping of the scientific literature was carried out by means of the Biblioshiny programme. The results of the study outline an increasing trend in the number of publications analyzing the impact of AI technologies on the accounting profession since 2015. We also note a greater concentration of articles published in highly developed countries such as the United States of America, China and Australia. Finally, the results revealed a strong connection between the concept of artificial intelligence and the accounting profession. Our study contributes to the literature on AI technologies and the accounting profession by highlighting key concepts specific to previous research, the spatial distribution of publications and outstanding scientific papers in the field.