The Evolution of Artificial Intelligence in Accounting and Auditing: A Bibliometric Analysis Review
Abstract
This research aims to map the intellectual landscape of Artificial Intelligence (AI) in the accounting and auditing fields to identify publication trends, key actors, and emerging themes as future research agendas. The methodology employed is bibliometric analysis and science mapping of 751 documents sourced from the Scopus database for the period 2015–2025. Data visualization was performed using VOSviewer software to analyze bibliometric networks and thematic evolution. The results indicate a significant upward trend in publications, particularly a surge from 2024 to 2025. The United States dominates global publications, while Miklos Antal Vasarhelyi is the most productive author. Network analysis identified seven primary clusters covering topics such as accounting education, AI adoption, deep-learning-based auditing, and digital transformation. Current trends show a shift in focus from routine automation toward the use of generative AI and human resource readiness. This study concludes that AI integration has rapidly evolved from theoretical discourse to complex practical implementation. Future research agendas should emphasize the human element, specifically the adaptation of accounting education curricula and individual technological readiness.
References
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Cockcroft, S., & Russell, M. (2018). Big data opportunities for accounting and finance practice and research. Australian Accounting Review, 1–13. https://doi.org/10.1111/auar.12218
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Enholm, I. M., Papagiannidis, E., Mikalef, P., & Krogstie, J. (2022). Artificial Intelligence and Business Value: a Literature Review. Information Systems Frontiers, 24(5), 1709–1734. https://doi.org/10.1007/s10796-021-10186-w
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Fedyk, A., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process ? Review of Accounting Studies, 938–985.
Ghani, E. K., Arifin, N., & Sukmadilaga, C. (2022). Factors Influencing Artificial Intelligence Adoption in Publicly Listed Manufacturing Companies : A Technology , Organisation , and Environment Approach. International Journal of Applied Economics, Finance, and Accounting, 14(2), 108–117. https://doi.org/10.33094/ijaefa.v14i2.667
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Green, S., Heppard, K., & Garcia, L. (2017). Big Data , digital demand and. International Journal of Accounting & Information Management, 26(4), 541–555. https://doi.org/10.1108/IJAIM-02-2017-0019
Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession. Entrenova, (September), 428–437.
Hariningsih, E., Haryanto, B., Wahyudi, L., & Sugiarto, C. (2024). Ten years of evolving traditional versus non-traditional celebrity endorser study: review and synthesis. In Management Review Quarterly (Number 0123456789). Springer International Publishing. https://doi.org/10.1007/s11301-024-00425-0
Hasan, A. R. (2022). Artificial Intelligence ( AI ) in Accounting & Auditing : A Literature Review. Open Journal of Business and Management, 440–465. https://doi.org/10.4236/ojbm.2022.101026
Kostic, N., & Sedej, T. (2022). Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda. ACCOUNTING HORIZONS, 36(2), 123–141. https://doi.org/10.2308/HORIZONS-19-147
Leitner-hanetseder, S., Eisl, C., & Forstenlechner, C. (2026). A profession in transition : actors , tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201
Maldonado-castro, J., Gallego-losada, R., & Montero-navarro, A. (2024). Mapping the intellectual structure of microfinance and women ’ s empowerment : A bibliometric analysis. Heliyon, 10(20), e39563. https://doi.org/10.1016/j.heliyon.2024.e39563
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, A., Sial, M. S., & Alhadidi, A. A. (2020). How Artificial Intelligence Changes the Future of Accounting Industry. International Journal of Economics and Business Administration, VIII(3), 478–488.
Mosca, M., Mosca, R., & Braggio, M. (2025). Big Data and AI for Smart Maintenance : Literature review on the impact on plants Resilience. Procedia Computer Science, 253, 1959–1971. https://doi.org/10.1016/j.procs.2025.01.258
Munoko, I., Brown, H. L., & Miklos, L. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2), 209–234. https://doi.org/10.1007/s10551-019-04407-1
Nayak, Y. D., & Sahoo, A. P. (2021). Towards understanding of artificial intelligence in accounting profession. International Journal of Business and Social Science Research, 2(5), 1–5. https://doi.org/10.47742/ijbssr.v2n5p1
Nyathi, K. A., Nyoni, T., Nyoni, M., & Bonga, W. G. (2018). The Role of Accounting Information in the Success of Small & Medium Enterprises ( SMEs ) in Zimbabwe : A Case of Harare. Dynamic Research Journals (DR) Journal of Businees and Management (DRJ-JBM, 1(1), 1–15.
Odonkor, B., Kaggwa, S., Uwaoma, P. U., & Hassan, A. O. (2024). The impact of AI on accounting practices : A review : Exploring how artificial intelligence is transforming traditional accounting methods and financial reporting. Word Journal of Advanced Research and Reviews, 21(1), 172–188.
Paul, J., Lim, W. M., O’Cass, A., Hao, A. W., & Bresciani, S. (2021). Scientific procedures and rationales for systematic literature reviews (SPAR-4-SLR). International Journal of Consumer Studies, (April 2022). https://doi.org/10.1111/ijcs.12695
Russel, S., & Norvigh, P. (2010). Artificial Intelligence A Modern Approach Third Edition (3rd ed.). Prentice Hall.
Sauer, P. C., & Seuring, S. (2023). How to conduct systematic literature reviews in management research: a guide in 6 steps and 14 decisions. In Review of Managerial Science (Vol. 17, Number 5). Springer Berlin Heidelberg. https://doi.org/10.1007/s11846-023-00668-3
Shawaqfeh, G. N., Nasr, S. Y., Shehab, S. T. M., Alawneh, A. M., & Alomari, K. F. (2026). The Impact of Artificial Intelligence on Improving the Quality of Internal Auditing in Commercial Banks: The Moderating Role of Accounting Information Systems. Journal of Digital Economy. https://doi.org/https://doi.org/10.1016/j.jdec.2026.03.001
Stancu, M. S., & Duțescu, A. (2021). The impact of the Artificial Intelligence on the accounting profession , a literature ’ s assessment. International Conference on Business Excellence. https://doi.org/10.2478/picbe-2021-0070
Stratopoulos, T. C., & Xiaoqi, V. (2025). Artificial intelligence and accounting research : a framework. International Journal of Accounting Information Systems, 56(November), 100760. https://doi.org/10.1016/j.accinf.2025.100760
Thottoli, M. M. (2021). Knowledge and use of accounting software : evidence from Oman. Journal of Industry-University Collaboration, 3(1), 2–14. https://doi.org/10.1108/JIUC-04-2020-0005
Thottoli, M. M., Ahmed, E. R., & Thomas, K. V. (2022). Emerging technology and auditing practice: analysis for future directions. European Journal of Management Studies, 27(1), 99–119. https://doi.org/10.1108/ejms-06-2021-0058
Tsiavos, V., & Kitsios, F. (2025). The digital transformation of the film industry : How Artificial Intelligence is changing the seventh art. Telecommunications Policy, 49(8), 103021. https://doi.org/10.1016/j.telpol.2025.103021
Wang, L., & Chen, Y. (2025). Artificial intelligence and corporate investment efficiency : Evidence from China. Emerging Markets Review, 68(24), 101314. https://doi.org/10.1016/j.ememar.2025.101314
Wiseman, D., & Foster, D. (2025). Bridging AI with cost accounting education : A pedagogical framework using reperformance and critical error review ☆. Journal of Accounting Education, 72(October), 100988. https://doi.org/10.1016/j.jaccedu.2025.100988
Wu, J. (2024). RETRACTED ARTICLE : Enterprise data security storage integrating blockchain and artificial intelligence technology in property and resource risk management. Soft Computing, 28(s2), 749. https://doi.org/10.1007/s00500-023-08933-z
Yaras, Z., & Ozturk, F. K. (2022). Society 5.0 in Human Technology Integration: Digital Transformation in Educational Organizations. International Journal of Progressive Education, 18(1), 0–3. https://doi.org/10.29329/ijpe.2022.426.26
Zhang, L., Pei, L., Wu, X., Zhao, D., Huang, H., & Dou, H. (2025). Knowledge Mapping and global research trends of physical resilience research from 2001 to 2024 : A bibliometric analysis based on CiteSpace and VOSviewer. Geriatric Nursing, 65, 103522. https://doi.org/10.1016/j.gerinurse.2025.103522
Zhang, Y., Geng, P., Sivaparthipan, C. B., & Anand, B. (2021). Big data and artificial intelligence based early risk warning system of fire hazard for smart cities. Sustainable Energy Technologies and Assessments, 45(May 2020), 100986. https://doi.org/10.1016/j.seta.2020.100986
Zhao, X., Zhai, G., Charles, V., Gherman, T., Lee, H., Pan, T., & Shang, Y. (2024). Socio-Economic Planning Sciences Enhancing enterprise investment efficiency through artificial intelligence : The role of accounting information transparency. Socio-Economic Planning Sciences, 96(June), 102092. https://doi.org/10.1016/j.seps.2024.102092
Abhulimen, O. (2021). Facial Age Estimation Using Deep Learning : A Review. Journal of Multidisciplinary Engineering Science and Technology (JMEST), 8(5), 13927–13946.
Al Wael, H., Abdallah, W., Ghura, H., & Buallay, A. (2024). Factors influencing artificial intelligence adoption in the accounting profession: the case of public sector in Kuwait. Competitiveness Review, 34(1), 3–27. https://doi.org/10.1108/CR-09-2022-0137
Al-hattami, H. M., Hashed, A. A., Alnuzaili, K. M. E., Alsoufi, M. A. Z., Alnakeeb, A., & Rageh, H. (2021). Effect of risk of using computerized AIS on external auditor ’ s work quality in Yemen. International Journal of Advanced and Applied Sciences, 8(1), 75–81.
Arab Baferani, F., Salehi, M., & Vadiei, M. H. (2026). Shaping new horizons in management accounting with artificial intelligence: an exploration of information networks. International Review of Economics & Finance, 105058. https://doi.org/https://doi.org/10.1016/j.iref.2026.105058
Assidi, S., Omran, M., Rana, T., & Borgi, H. (2024). The role of AI adoption in transforming the accounting profession : a diffusion of innovations theory approach. Journal of Accounting & Organizational Change, 21(5), 915–936. https://doi.org/10.1108/JAOC-04-2024-0124
Chen, J., Wang, N., Lin, T., Liu, B., & Hu, J. (2024). Shock or empowerment ? Artificial intelligence technology and corporate ESG performance. Economic Analysis and Policy, 83(July), 1080–1096. https://doi.org/10.1016/j.eap.2024.08.004
Cockcroft, S., & Russell, M. (2018). Big data opportunities for accounting and finance practice and research. Australian Accounting Review, 1–13. https://doi.org/10.1111/auar.12218
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Marc, W. (2021). How to conduct a bibliometric analysis : An overview and guidelines. Journal of Business Research, 133(April), 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
Enholm, I. M., Papagiannidis, E., Mikalef, P., & Krogstie, J. (2022). Artificial Intelligence and Business Value: a Literature Review. Information Systems Frontiers, 24(5), 1709–1734. https://doi.org/10.1007/s10796-021-10186-w
Farrukh, M., & Meng, F. (2020). Twenty-eight years of business strategy and the environment research : A bibliometric analysis. Business Strategy and the Environment, (February), 1–11. https://doi.org/10.1002/bse.2521
Fedyk, A., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process ? Review of Accounting Studies, 938–985.
Ghani, E. K., Arifin, N., & Sukmadilaga, C. (2022). Factors Influencing Artificial Intelligence Adoption in Publicly Listed Manufacturing Companies : A Technology , Organisation , and Environment Approach. International Journal of Applied Economics, Finance, and Accounting, 14(2), 108–117. https://doi.org/10.33094/ijaefa.v14i2.667
Grabi, K., Kedzior, M., Grabinska, B., Kedzior, D., & Soltysik, M. (2026). Impact of artificial intelligence on the accounting profession : theoretical and practical approach. Central European Management Journal, (March). https://doi.org/10.1108/CEMJ-12-2024-0394
Green, S., Heppard, K., & Garcia, L. (2017). Big Data , digital demand and. International Journal of Accounting & Information Management, 26(4), 541–555. https://doi.org/10.1108/IJAIM-02-2017-0019
Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession. Entrenova, (September), 428–437.
Hariningsih, E., Haryanto, B., Wahyudi, L., & Sugiarto, C. (2024). Ten years of evolving traditional versus non-traditional celebrity endorser study: review and synthesis. In Management Review Quarterly (Number 0123456789). Springer International Publishing. https://doi.org/10.1007/s11301-024-00425-0
Hasan, A. R. (2022). Artificial Intelligence ( AI ) in Accounting & Auditing : A Literature Review. Open Journal of Business and Management, 440–465. https://doi.org/10.4236/ojbm.2022.101026
Kostic, N., & Sedej, T. (2022). Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda. ACCOUNTING HORIZONS, 36(2), 123–141. https://doi.org/10.2308/HORIZONS-19-147
Leitner-hanetseder, S., Eisl, C., & Forstenlechner, C. (2026). A profession in transition : actors , tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201
Maldonado-castro, J., Gallego-losada, R., & Montero-navarro, A. (2024). Mapping the intellectual structure of microfinance and women ’ s empowerment : A bibliometric analysis. Heliyon, 10(20), e39563. https://doi.org/10.1016/j.heliyon.2024.e39563
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, A., Sial, M. S., & Alhadidi, A. A. (2020). How Artificial Intelligence Changes the Future of Accounting Industry. International Journal of Economics and Business Administration, VIII(3), 478–488.
Mosca, M., Mosca, R., & Braggio, M. (2025). Big Data and AI for Smart Maintenance : Literature review on the impact on plants Resilience. Procedia Computer Science, 253, 1959–1971. https://doi.org/10.1016/j.procs.2025.01.258
Munoko, I., Brown, H. L., & Miklos, L. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2), 209–234. https://doi.org/10.1007/s10551-019-04407-1
Nayak, Y. D., & Sahoo, A. P. (2021). Towards understanding of artificial intelligence in accounting profession. International Journal of Business and Social Science Research, 2(5), 1–5. https://doi.org/10.47742/ijbssr.v2n5p1
Nyathi, K. A., Nyoni, T., Nyoni, M., & Bonga, W. G. (2018). The Role of Accounting Information in the Success of Small & Medium Enterprises ( SMEs ) in Zimbabwe : A Case of Harare. Dynamic Research Journals (DR) Journal of Businees and Management (DRJ-JBM, 1(1), 1–15.
Odonkor, B., Kaggwa, S., Uwaoma, P. U., & Hassan, A. O. (2024). The impact of AI on accounting practices : A review : Exploring how artificial intelligence is transforming traditional accounting methods and financial reporting. Word Journal of Advanced Research and Reviews, 21(1), 172–188.
Paul, J., Lim, W. M., O’Cass, A., Hao, A. W., & Bresciani, S. (2021). Scientific procedures and rationales for systematic literature reviews (SPAR-4-SLR). International Journal of Consumer Studies, (April 2022). https://doi.org/10.1111/ijcs.12695
Russel, S., & Norvigh, P. (2010). Artificial Intelligence A Modern Approach Third Edition (3rd ed.). Prentice Hall.
Sauer, P. C., & Seuring, S. (2023). How to conduct systematic literature reviews in management research: a guide in 6 steps and 14 decisions. In Review of Managerial Science (Vol. 17, Number 5). Springer Berlin Heidelberg. https://doi.org/10.1007/s11846-023-00668-3
Shawaqfeh, G. N., Nasr, S. Y., Shehab, S. T. M., Alawneh, A. M., & Alomari, K. F. (2026). The Impact of Artificial Intelligence on Improving the Quality of Internal Auditing in Commercial Banks: The Moderating Role of Accounting Information Systems. Journal of Digital Economy. https://doi.org/https://doi.org/10.1016/j.jdec.2026.03.001
Stancu, M. S., & Duțescu, A. (2021). The impact of the Artificial Intelligence on the accounting profession , a literature ’ s assessment. International Conference on Business Excellence. https://doi.org/10.2478/picbe-2021-0070
Stratopoulos, T. C., & Xiaoqi, V. (2025). Artificial intelligence and accounting research : a framework. International Journal of Accounting Information Systems, 56(November), 100760. https://doi.org/10.1016/j.accinf.2025.100760
Thottoli, M. M. (2021). Knowledge and use of accounting software : evidence from Oman. Journal of Industry-University Collaboration, 3(1), 2–14. https://doi.org/10.1108/JIUC-04-2020-0005
Thottoli, M. M., Ahmed, E. R., & Thomas, K. V. (2022). Emerging technology and auditing practice: analysis for future directions. European Journal of Management Studies, 27(1), 99–119. https://doi.org/10.1108/ejms-06-2021-0058
Tsiavos, V., & Kitsios, F. (2025). The digital transformation of the film industry : How Artificial Intelligence is changing the seventh art. Telecommunications Policy, 49(8), 103021. https://doi.org/10.1016/j.telpol.2025.103021
Wang, L., & Chen, Y. (2025). Artificial intelligence and corporate investment efficiency : Evidence from China. Emerging Markets Review, 68(24), 101314. https://doi.org/10.1016/j.ememar.2025.101314
Wiseman, D., & Foster, D. (2025). Bridging AI with cost accounting education : A pedagogical framework using reperformance and critical error review ☆. Journal of Accounting Education, 72(October), 100988. https://doi.org/10.1016/j.jaccedu.2025.100988
Wu, J. (2024). RETRACTED ARTICLE : Enterprise data security storage integrating blockchain and artificial intelligence technology in property and resource risk management. Soft Computing, 28(s2), 749. https://doi.org/10.1007/s00500-023-08933-z
Yaras, Z., & Ozturk, F. K. (2022). Society 5.0 in Human Technology Integration: Digital Transformation in Educational Organizations. International Journal of Progressive Education, 18(1), 0–3. https://doi.org/10.29329/ijpe.2022.426.26
Zhang, L., Pei, L., Wu, X., Zhao, D., Huang, H., & Dou, H. (2025). Knowledge Mapping and global research trends of physical resilience research from 2001 to 2024 : A bibliometric analysis based on CiteSpace and VOSviewer. Geriatric Nursing, 65, 103522. https://doi.org/10.1016/j.gerinurse.2025.103522
Zhang, Y., Geng, P., Sivaparthipan, C. B., & Anand, B. (2021). Big data and artificial intelligence based early risk warning system of fire hazard for smart cities. Sustainable Energy Technologies and Assessments, 45(May 2020), 100986. https://doi.org/10.1016/j.seta.2020.100986
Zhao, X., Zhai, G., Charles, V., Gherman, T., Lee, H., Pan, T., & Shang, Y. (2024). Socio-Economic Planning Sciences Enhancing enterprise investment efficiency through artificial intelligence : The role of accounting information transparency. Socio-Economic Planning Sciences, 96(June), 102092. https://doi.org/10.1016/j.seps.2024.102092
Published
2026-06-08
How to Cite
PRASETYA, Fandi; NAFISAH, Khalilah; ATHFALINA, Vidya Intani.
The Evolution of Artificial Intelligence in Accounting and Auditing: A Bibliometric Analysis Review.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 11, n. 1, p. 37 - 54, june 2026.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/20103>. Date accessed: 15 june 2026.
doi: https://doi.org/10.32424/1.sar.2026.11.1.20103.
Section
Articles
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