A BIBLIOMETRIC ANALYSIS OF THE INTERSECTION BETWEEN ARTIFICIAL INTELLIGENCE AND ACCOUNTING


Chetan Kapasia, Dr. S. S. Sodha
School of Commerce, Gujarat university, Ahmedabad, Gujarat
Abstract
Purpose: This study explores the evolving research landscape at the intersection of Accounting and Artificial Intelligence. It aims to identify key trends, influential journals, and emerging topics in this field. Methodology: The research employs bibliometric analysis. The approach consists of a methodical exploration utilizing keywords such as "Artificial Intelligence," and "Accounting" along with a three-part research process: creating a strategy, formulating research questions, and refining search results based on specific inclusion and exclusion criteria. Findings: The examination uncovers important findings about integration of AI and accounting studies. Sweden is identified as a frontrunner in total references, while the United States leads in terms of publication frequency. Journals like the 'Journal of Emerging Technologies in Accounting' and the 'International Journal of Accounting Information Systems' significantly contribute to the field's body of knowledge. The word cloud analysis accentuates significant thematic elements, highlighting terms such as "Accounting," "Artificial Intelligence," and "Technology." Practical implications: Trends and influential journals provide valuable insights for researchers, practitioners, and educators to understand the practical implications of AI in accounting. Originality/value: This research adds to the novelty of the discipline by presenting a thorough summary of AI and accounting studies
Keywords: Artificial Intelligence, Accounting, Technology, Bibliometric Analysis, Audit
Journal Name :
EPRA International Journal of Environmental Economics, Commerce and Educational Management

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Published on : 2024-08-02

Vol : 11
Issue : 7
Month : July
Year : 2024
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