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

Author

Listed:
  • Ovidiu-Constantin BUNGET

    (West University of Timișoara)

  • Cristian LUNGU

    (West University of Timișoara)

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.

Suggested Citation

  • Ovidiu-Constantin BUNGET & Cristian LUNGU, 2023. "A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(5), pages 65-72, May.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:5:p:65-72
    DOI: 10.37945/cbr.2023.05.07
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    References listed on IDEAS

    as
    1. Heimo Losbichler & Othmar M. Lehner, 2021. "Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 22(2), pages 365-382, January.
    2. repec:eme:jaar00:jaar-10-2020-0207 is not listed on IDEAS
    3. Gulin, Danimir & Hladika, Mirjana & Valenta, Ivana, 2019. "Digitalization and the Challenges for the Accounting Profession," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2019), Rovinj, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 12-14 September 2019, pages 502-511, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
    4. Eleonora P. Stancheva-Todorova, 2018. "How Artificial Intelligence Is Challenging Accounting Profession," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 12(1), pages 126-141.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    bibliometrics; accounting profession; artificial intelligence;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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