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Transforming Accounting through Artificial Intelligence: A Bibliometric Analysis of Trends, Challenges, and Opportunities

Author

Listed:
  • Riana Iren Radu

    (Dunarea de Jos University of Galati, Romania)

  • Gabriela Grosu

    (The Body of Expert and Licensed Accountants of Romania (CECCAR))

  • Cristina Barbu

    (Dunarea de Jos University of Galati, Romania)

Abstract

This paper investigates through an in-depth bibliometric research the transformative effect of artificial intelligence (AI) on the accounting profession. By analyzing more than 1,500 papers retrieved from the Web of Science database, the study reveals significant field-specific trends, emerging topics, and cooperative networks. Results highlight a significant increase in academic interest post-2020, with a focus on automating accounting processes, fraud detection, and cloud integration. The analysis reveals that countries such as the United States, China, and the United Kingdom lead global collaborations, contributing to the development of innovative solutions. The bibliometric methodology utilized, encompassing tools like RStudio and Bibliometrix, provided insights into temporal and geographic patterns, as well as thematic correlations. Key findings emphasize the dual role of AI in enhancing operational efficiency and redefining professional competencies within the field of accounting. However, challenges such as the lack of technological skills and data security risks remain prominent. This study underscores the need for an integrated approach combining technological innovation, ethical considerations, and continuous professional development to harness AI's potential fully. The findings offer valuable guidance for researchers and practitioners aiming to navigate the dynamic interplay between AI and accounting, fostering innovation and addressing global economic demands.

Suggested Citation

  • Riana Iren Radu & Gabriela Grosu & Cristina Barbu, 2025. "Transforming Accounting through Artificial Intelligence: A Bibliometric Analysis of Trends, Challenges, and Opportunities," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 47-56.
    • Handle: RePEc:ddj:fseeai:y:2025:i:1:p:47-56
    DOI: https://doi.org/10.35219/eai15840409485
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    References listed on IDEAS

    as
    1. Aria, Massimo & Cuccurullo, Corrado, 2017. "bibliometrix: An R-tool for comprehensive science mapping analysis," Journal of Informetrics, Elsevier, vol. 11(4), pages 959-975.
    2. M.J. Cobo & A.G. López-Herrera & E. Herrera-Viedma & F. Herrera, 2011. "Science mapping software tools: Review, analysis, and cooperative study among tools," Journal of the Association for Information Science & Technology, Association for Information Science & Technology, vol. 62(7), pages 1382-1402, July.
    3. 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.
    4. M.J. Cobo & A.G. López‐Herrera & E. Herrera‐Viedma & F. Herrera, 2011. "Science mapping software tools: Review, analysis, and cooperative study among tools," Journal of the American Society for Information Science and Technology, Association for Information Science & Technology, vol. 62(7), pages 1382-1402, July.
    5. Michael Kend & Lan Anh Nguyen, 2020. "Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession," Australian Accounting Review, CPA Australia, vol. 30(4), pages 269-282, December.
    Full references (including those not matched with items on IDEAS)

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