AI Application in Accounting Studies

Muhamad Taqi

doi:10.58968/ria.v4i2.598

Authors

Muhamad Taqi Sultan Ageng Tirtayasa University

DOI:

https://doi.org/10.58968/ria.v4i2.598

Keywords:

Artificial Intelligence, Accounting, Research Map

Abstract

This study aims to see the development of research on the topic of "Artificial Intelligence in Accounting" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Artificial Intelligence in Accounting" which comes from the Scopus database with a total of 181 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Artificial Intelligence in Accounting" research development in the world. The results of the study found that there were 6 clusters with the most used words being impact, quality, adoption, challenge, firm, relationship, factor, value, and industry. Then, the research path topics related to Artificial Intelligence in Accounting are The impact of AI on auditing practice, AI and automation in accounting, AI adoption in accounting education, Blockchain adoption in accounting firms, Artificial intelligence in financial reporting, and AI integration in AIS.

Downloads

Download data is not yet available.

References

Abdo-Salloum, A. M., & Al-Mousawi, H. Y. (2025). Accounting Students' Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula. Journal of Accounting Education, 70, 100951.

Abdullah, A. A. H., & Almaqtari, F. A. (2024). The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices. Journal of Open Innovation: Technology, Markets, and Complexity, 10(1), 100218.

Abdullahi, A. A. A., & Abubakar, A. (2024). Bibliometric Analysis of Accounting Literature on Artificial Intelligence (AI) Adoption in Organizational Functions. FUDMA Journal of Accounting and Finance Research [FUJAFR], 2(3), 153-171.

Abubakr, A. A. M., Khan, F., Mohammed, A. A. A., Abdalla, Y. A., Mohammed, A. A. A., & Ahmad, Z. (2024). Impact of AI applications on corporate financial reporting quality: Evidence from UAE corporations. Qubahan Academic Journal, 4(3), 782-792.

Adelakun, B. O. (2022). The Impact of AI on Internal Auditing: Transforming Practices and Ensuring Compliance. Finance & Accounting Research Journal, 4(6), 350-370.

Adeyeri, T. B. (2024). Automating Accounting Processes: How AI is Streamlining Financial Reporting. Journal of Artificial Intelligence Research, 4(1), 72-90.

Agustí, M. A., & Orta-Pérez, M. (2023). Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 52(3), 412-438.

Ajayi-Nifise, A. O., Odeyemi, O., Mhlongo, N. Z., Ibeh, C. V., Elufioye, O. A., & Awonuga, K. F. (2024). The future of accounting: Predictions on automation and AI integration. World Journal of Advanced Research and Reviews, 21(2), 399-407.

Al Shbail, M. O., Bani-Khalid, T. O., Ananzeh, H., Al-Hazaima, H., & Al Shbail, A. (2023). technostress impact on the intention to adopt blockchain technology in auditing companies. Journal of Governance and Regulation/Volume, 12(3).

Alhumoudi, H., & Juayr, A. (2023). Exploring the impact of artificial intelligence and digital transformation on auditing practices in Saudi Arabia: A cross-sectional study. Asian Journal of Finance & Accounting, 15(2).

Alkan, B. Ş. (2022). How Blockchain and Artificial Intelligence Will Effect the Cloud-Based Accounting Information Systems. In The Impact of Artificial Intelligence on Governance, Economics and Finance, Volume 2 (pp. 107-119). Singapore: Springer Nature Singapore.

Almufadda, G., & Almezeini, N. A. (2022). Artificial intelligence applications in the auditing profession: A literature review. Journal of Emerging Technologies in Accounting, 19(2), 29-42.

Alzeghoul, A., & Alsharari, N. M. (2024). Impact of AI Disclosure on the Financial Reporting and Performance as Evidence from US Banks. Journal of Risk and Financial Management, 18(1), 4.

Amalia, R., & Pratolo, S. (2024). Private Higher Education Intention in Adopting Blockchain Technology on Accounting Information System (AIS). Public Accounting and Sustainability, 1(2), 150-164.

Bakhit, M., & Bilal, A. (2025). The impact of artificial intelligence applications on improving the quality of accounting education in Saudi universities. مجلة العلوم التجارية والبيئية, 4(1), 210-229.‎

Berdiyeva, O., Islam, M. U., & Saeedi, M. (2021). Artificial intelligence in accounting and finance: A meta-analysis. International Business Review, 3(1), 56-79.

Birhane, A., Steed, R., Ojewale, V., Vecchione, B., & Raji, I. D. (2024, April). AI auditing: The broken bus on the road to AI accountability. In 2024 IEEE Conference on Secure and Trustworthy Machine Learning (SaTML) (pp. 612-643). IEEE.

Blankespoor, E., deHaan, E., & Li, Q. (2024). Generative AI in Financial Reporting. Financial Reporting (October 12, 2024).

Bose, S., Dey, S. K., & Bhattacharjee, S. (2023). Big data, data analytics and artificial intelligence in accounting: An overview. Handbook of big data research methods, 32-51.

Brândaș, C., & Minda, I. (2025). Development of Accounting Through Automation and Artificial Intelligence. CECCAR Business Review, 5(12), 2-8.

Bui, H. Q., Phan, Q. T. B., & Nguyen, H. T. (2025). AI adoption: a new perspective from accounting students in Vietnam. Journal of Asian Business and Economic Studies.

Chen, J. (2024). Blockchain Technology in Accounting: A Paradigm Shift in Transparency and Efficiency in the UK. Journal of Ecohumanism, 3(8), 7415-7426.

Chowdhury, E. K. (2023). Integration of Artificial Intelligence Technology in Management Accounting Information System: An Empirical Study. In Novel financial applications of machine learning and deep learning: algorithms, product modeling, and applications (pp. 35-46). Cham: Springer International Publishing.

Estep, C., Griffith, E. E., & MacKenzie, N. L. (2024). How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?. Review of Accounting Studies, 29(3), 2798-2831.

Fang, B., Liu, X., Ma, C., & Zhuo, Y. (2023). Blockchain technology adoption and accounting information quality. Accounting & Finance, 63(4), 4125-4156.

Flayyih, H. H., Shamukh, S. A., Jabbar, H. A., & Abbood, H. Q. (2024, June). Artificial Intelligence and Trends Using in Sustainability Audit: A Bibliometric Analysis. In International Conference on Explainable Artificial Intelligence in the Digital Sustainability (pp. 297-310). Cham: Springer Nature Switzerland.

Giang, N. P., & Tam, H. T. (2023). Impacts of Blockchain on Accounting in the Business. SAGE Open, 13(4), 21582440231222419.

Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598.

Handoko, B. L., Lindawati, A. S. L., Kusuma, C. C., & Gowinta, E. (2024, July). Exploring Blockchain Adoption: Insights from Indonesia's Accountancy Firms on Auditor Intentions. In Proceedings of the 2024 15th International Conference on E-business, Management and Economics (pp. 47-53).

Hasan, A. R. (2021). Artificial Intelligence (AI) in accounting & auditing: A Literature review. Open Journal of Business and Management, 10(1), 440-465.

Hashem, F., & Alqatamin, R. (2021). Role of artificial intelligence in enhancing the efficiency of accounting information systems and non-financial performance of the manufacturing companies. International Business Research, 14(12), 1-65.

Holmes, A. F., & Douglass, A. (2022). Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education. Journal of Emerging Technologies in Accounting, 19(1), 53-68.

Ikwuo, A. K., Nworie, G. O., & Moedu, V. O. (2024). Implementation of AI-driven automation: A game-changer in accounting research. International Journal of Financial, Accounting, and Management, 6(3), 385-398.

Jabeur, S. B. (2024). Natural capital accounting for sustainability: Bibliometric analysis and explainable artificial intelligence modeling for citation counts. Journal of Cleaner Production, 451, 142138.

Jannah, R., Sari, M. P., Utaminingsih, N. S., Halimah, W. N., Pradana, P. T., & Rahmawati, D. A. (2023). Environmental Accounting System Model in the Era of Artificial Intelligence and Blockchain Technology: A Bibliometric Analysis. Economic Education Analysis Journal, 1(1), 182-197.

Jayaraj, V. S. (2023). AI and accountancy: A comparative study of traditional methods versus intelligent automation. International Journal of Applied Engineering & Technology, 5(S6), 529-532.

Jejeniwa, T. O., Mhlongo, N. Z., & Jejeniwa, T. O. (2024). A comprehensive review of the impact of artificial intelligence on modern accounting practices and financial reporting. Computer Science & IT Research Journal, 5(4), 1031-1047.

Jena, R. K. (2025). Factors influencing blockchain adoption in accounting and auditing in the face of Industry 4.0: a multi-criteria decision-making approach. Journal of Accounting & Organizational Change.

Johri, A. (2025, January). Impact of artificial intelligence on the performance and quality of accounting information systems and accuracy of financial data reporting. In Accounting Forum (pp. 1-25). Routledge.

Khalifah, M. H., Kasri, R. A., & Aslan, H. (2024). Mapping the evolution of ZAKAH theme publications years 1964-2021: a bibliometric analysis. Journal of Islamic Accounting and Business Research, 15(2), 265-290.

Khan, H. M. R., Ahmad, S., Javed, R., & Nasir, N. (2023). The significance of artificial intelligence in business and accounting: A bibliometric analysis. Pakistan Journal of Humanities and Social Sciences, 11(2), 1061-1082.

Kindzeka, K. A. C. (2023). Impact of Artificial Intelligence on Accounting, Auditing and Financial Reporting. American Journal of Computing and Engineering, 6(1), 29-34.

Kokina, J., Mancha, R., & Pachamanova, D. (2017). Blockchain: Emergent industry adoption and implications for accounting. Journal of Emerging Technologies in Accounting, 14(2), 91-100.

Kuaiber, M. Q., Ali, Z. N., Al-Yasiri, A. J., Kareem, A. J., Al, M. A., & Almagtome, A. (2024, April). Automation and the Future of Accounting: A Study of AI Integration in Financial Reporting. In 2024 International Conference on Knowledge Engineering and Communication Systems (ICKECS) (Vol. 1, pp. 1-6). IEEE.

Kustiwi, I. A. (2024). Accounting Information System (Ais): Integration of Artificial Intelligence and Management in Farm Tourism of Elok Mekar Sari Farmer Group. DiE: Journal of Economics and Management Science, 15(1), 123-31.

Li, Z., & Zheng, L. (2018, September). The impact of artificial intelligence on accounting. In 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018). Atlantis Press.

Lindawati, A. S. L., Handoko, B. L., & Heykal, M. (2023, November). Model of Blockchain Adoption in Financial Audit Profession. In 2023 IEEE 9th International Conference on Computing, Engineering and Design (ICCED) (pp. 1-6). IEEE.

Marshall, T. E., & Lambert, S. L. (2018). Cloud-based intelligent accounting applications: accounting task automation using IBM watson cognitive computing. Journal of emerging technologies in accounting, 15(1), 199-215.

Mi'raj, D. A., & Ulev, S. (2024). A bibliometric review of Islamic economics and finance bibliometric papers: an overview of the future of Islamic economics and finance. Qualitative Research in Financial Markets, 16(5), 993-1035.

Mökander, J. (2023). Auditing of AI: Legal, ethical and technical approaches. Digital Society, 2(3), 49.

Mpofu, A. C., Zhou, H., & Sibanda, M. (2024). Framework for OpenAI type chatbots and the new paradigm for Artificial Intelligence integration in Accounting Information Systems for SMEs. Journal of Contemporary Management, 20(si1), 174-195.

Mulliqi, S. (2024). Exploring the Challenges and Strategies of AI Adoption in Auditing: Insights from a Big Four Firm (Bachelor's thesis, University of Twente).

Mwachikoka, C. F. (2024). Effects of artificial intelligence on financial reporting accuracy. World Journal of Advanced Research and Reviews, 23(3), 1751-1767.

Napitupulu, R. M., Sukmana, R., & Rusydiana, A. S. (2024). Governance of Islamic social finance: learnings from existing literature. International Journal of Islamic and Middle Eastern Finance and Management, 17(3), 552-571.

Ng, C. (2023). Teaching advanced data analytics, robotic process automation, and artificial intelligence in a graduate accounting program. Journal of Emerging Technologies in Accounting, 20(1), 223-243.

Odonkor, B., Kaggwa, S., Uwaoma, P. U., Hassan, A. O., & Farayola, O. A. (2024). The impact of AI on accounting practices: A review: Exploring how artificial intelligence is transforming traditional accounting methods and financial reporting. World Journal of Advanced Research and Reviews, 21(1), 172-188.

Oviya, S., Sharadha, N., Bhuvaneswari, E., Vijayalakshmi, S., & Sushma, K. (2024). The Impact of Automation and Ai in Revolutionizing Traditional Accounting Methods. Journal of Informatics Education and Research, 4(2).

Owonifari, V. O., Igbekoyi, O. E., Awotomilusi, N. S., & Dagunduro, M. E. (2023). Evaluation of artificial intelligence and efficacy of audit practice in Nigeria. Asian Journal of Economics, Business and Accounting, 23(16), 1-14.

Özdemir, M., & Selçuk, M. (2021). A bibliometric analysis of the International Journal of Islamic and Middle Eastern Finance and Management. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 767-791.

Peng, Y., Ahmad, S. F., Ahmad, A. Y. B., Al Shaikh, M. S., Daoud, M. K., & Alhamdi, F. M. H. (2023). Riding the waves of artificial intelligence in advancing accounting and its implications for sustainable development goals. Sustainability, 15(19), 14165.

Rawashdeh, A., Bakhit, M., & Abaalkhail, L. (2023). Determinants of artificial intelligence adoption in SMEs: The mediating role of accounting automation. International Journal of Data and Network Science, 7(1), 25-34.

Rina, L., Kaira, L., Saif, G. M. S., & Setyaningsih, W. (2024). The Contribution of Artificial Intelligence Technology to the Learning Process of Accounting Students in the Digital Era and Learning Ethics. Advances Educational Innovation, 1(1), 16-25.

Ritonga, R. R., Simanjuntak, D. M. A., & Muda, I. (2020). Is accounting a science? Mainstream accounting research sees a parallel between physical and social sciences and accounting. Turkish Online Journal of Qualitative Inquiry, 11(4), 984-994.

Rusydiana, A. S., Irfany, M. I., As-Salafiyah, A., & Tieman, M. (2023). Halal supply chain: A bibliometric analysis. Journal of Islamic Marketing, 14(12), 3009-3032.

Rusydiana, A. S. (2021). Bibliometric analysis of journals, authors, and topics related to COVID-19 and Islamic finance listed in the Dimensions database by Biblioshiny. Science Editing, 8(1), 72-78.

Sanjiwani, P. D. A., Wulandari, A. A. I., Dewi, G. A., & Renta, M. P. P. (2024). The Impact Of Artificial Intelligence On Accounting Information Systems. Journal of Economics, 13(02), 1220-1234.

Shazzad Hasan, M. M., Abdul Latiff, A. R., Zainl Abidin, Z., & Motahar Hossain, M. (2023, December). Adoption of Blockchain Technologies into Forensic Accounting Practices. In International Conference on Soft Computing: Theories and Applications (pp. 253-266). Singapore: Springer Nature Singapore.

Shevchuk, V., & Radelytskyy, Y. (2024). Adaptation of accounting and auditing education to the challenges of artificial intelligence. Economics Entrepreneurship Management, 11(1), 46-54. https://doi.org/10.56318/eem2024.02.046

Solikin, I., & Darmawan, D. (2023). Impact of Artificial Intelligence in Improving the Effectiveness of Accounting Information Systems. Journal of Wireless Mobile Networks, Ubiquitous Computing, and Dependable Applications, 14(2), 82-93.

Space Coast Daily. (2024, March 10). AI implementation in accounting: Use cases, challenges and trends. Space Coast Daily. Retrieved from https://spacecoastdaily.com/2024/03/ai-implementation-in-accounting-use-cases-challenges-and-trends/

Tandiono, R. (2023). The Impact of Artificial Intelligence on Accounting Education: A Review of Literature. In E3S Web of Conferences (Vol. 426, p. 02016). EDP Sciences.

Tian, Z., Qiu, L., & Wang, L. (2024). Drivers and influencers of blockchain and cloud-based business sustainability accounting in China: Enhancing practices and promoting adoption. Plos one, 19(1), e0295802.

Tiron-Tudor, A., Deliu, D., Farcane, N., & Dontu, A. (2021). Managing change with and through blockchain in accountancy organizations: A systematic literature review. Journal of Organizational Change Management, 34(2), 477-506.

Varma, A., Piedepalumbo, P., & Mancini, D. (2021). Big data and accounting: A bibliometric study. The International Journal of Digital Accounting Research, 21(27), 203-238.

Yenice, A. C., Ozdemir, M., & Koc, A. (2022). Looking at the ‘Big Picture’in Islamic Economics and Finance Literature A Bibliometric Analysis of WoS Indexed Documents. Turkish Journal of Islamic Economics, 9(1).

Zayed, L. M. M., Nour, M. I., Al Attar, K., Almubaideen, H., & Abdelaziz, G. A. M. (2024). Role of Artificial Intelligence (AI) in Accounting Information Systems in Detecting Fraud. In Artificial Intelligence and Economic Sustainability in the Era of Industrial Revolution 5.0 (pp. 397-409). Cham: Springer Nature Switzerland.