Transforming Accounting through Artificial Intelligence: A Bibliometric Analysis of Trends, Challenges, and Opportunities
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 topi...
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2025-04-01
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| Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
| Subjects: | |
| Online Access: | http://eia.feaa.ugal.ro/images/eia/2025_1/Radu_et_al.pdf |
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| author | Riana Iren Radu Gabriela Grosu Cristina Barbu |
| author_facet | Riana Iren Radu Gabriela Grosu Cristina Barbu |
| author_sort | Riana Iren Radu |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-7a10af6dc44b41828c2e3080d9851dcc |
| institution | OA Journals |
| issn | 1584-0409 |
| language | English |
| publishDate | 2025-04-01 |
| publisher | Dunarea de Jos University of Galati |
| record_format | Article |
| series | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
| spelling | doaj-art-7a10af6dc44b41828c2e3080d9851dcc2025-08-20T02:20:33ZengDunarea de Jos University of GalatiAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics1584-04092025-04-01311475610.35219/eai15840409485Transforming Accounting through Artificial Intelligence: A Bibliometric Analysis of Trends, Challenges, and OpportunitiesRiana Iren Radu0Gabriela Grosu1Cristina Barbu2Dunarea de Jos University of Galati, RomaniaThe Body of Expert and Licensed Accountants of Romania (CECCAR)Dunarea de Jos University of Galati, RomaniaThis 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.http://eia.feaa.ugal.ro/images/eia/2025_1/Radu_et_al.pdfartificial intelligenceaccountingbibliometric analysistechnological innovationglobal collaborations |
| spellingShingle | Riana Iren Radu Gabriela Grosu Cristina Barbu Transforming Accounting through Artificial Intelligence: A Bibliometric Analysis of Trends, Challenges, and Opportunities Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics artificial intelligence accounting bibliometric analysis technological innovation global collaborations |
| title | Transforming Accounting through Artificial Intelligence: A Bibliometric Analysis of Trends, Challenges, and Opportunities |
| title_full | Transforming Accounting through Artificial Intelligence: A Bibliometric Analysis of Trends, Challenges, and Opportunities |
| title_fullStr | Transforming Accounting through Artificial Intelligence: A Bibliometric Analysis of Trends, Challenges, and Opportunities |
| title_full_unstemmed | Transforming Accounting through Artificial Intelligence: A Bibliometric Analysis of Trends, Challenges, and Opportunities |
| title_short | Transforming Accounting through Artificial Intelligence: A Bibliometric Analysis of Trends, Challenges, and Opportunities |
| title_sort | transforming accounting through artificial intelligence a bibliometric analysis of trends challenges and opportunities |
| topic | artificial intelligence accounting bibliometric analysis technological innovation global collaborations |
| url | http://eia.feaa.ugal.ro/images/eia/2025_1/Radu_et_al.pdf |
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