APPLICATION OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING AND FINANCE: REVIEW AND BIBLIOMETRIC ANALYSIS

Ajrina Ghassani
Universitas Gunadarma
Indonesia
Diana Sari
Universitas Gunadarma
Indonesia
Samuel Marselian
Universitas Gunadarma
Indonesia

Abstract

Artificial Intelligence (AI) applications in Accounting and Finance garnered attention and a significant research interest. Although recent years have shown a descent in publication volume. The type of research is qualitative data using bibliometric analysis of the application of Artificial Intelligence (AI) in Accounting and Finance from 2021 to 2024, using data from scholarly articles the study employs bibliometric methods including citation analysis, publication trends, and network visualization using VOSviewer and Publish or Perish (PoP) Software. This analysis identifies the top 10 publishers in Artificial Intelligence (AI) in Accounting and Finance. Elsevier with 244 articles, and Springer with 117 articles. MDPI with 65 articles, Emerald with 64 articles. Wiley Online Library with 53 articles, Taylor & Francis with 52 articles, Sage Publications with 24 articles, and IEEE with 21 articles. CEEOL and ResearchGate with 19 articles each. These publishers have made significant contributions to advancing AI research in this field in recent years. Future research should analyze factors influencing the publication descent and explore innovative AI solutions to financial inclusion challenges.

Keywords
Accounting; Artificial Intelligence (AI); Bibliometric Analysis; Finance
References

Ahmed, M. M. A. (2023). The Relationship Between Corporate Governance Mechanisms and Integrated Reporting Practices and Their Impact on Sustainable Development Goals: Evidence From South Africa. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-06-2022-1706

Aleixandre Agulló, J., & Cerezo Herrero, E. (2019). Bilingual Education Research: A Bibliometric Study. Elia: Estudios de Lingüística Inglesa Aplicada, 1 Monográfico, 325-360.

Aprianti, S., Siregar, S. E., Judijanto, L., & Wati, I. (2023). 2023 Exploration of Bibliometric Research in Accounting Information: Trends and Challenges. West Science Accounting and Finance, 1(03), 97–107. https://doi.org/doi.org/10.58812/wsaf.v1i03.394

Aslam, E., & Haron, R. (2021). Corporate Governance and Banking Performance: The Mediating Role of Intellectual Capital Among OIC Countries. Corporate Governance (Bingley), 21(1), 111–136. https://doi.org/10.1108/CG-08-2020-0312

Belgaum, M. R., Alansari, Z., Musa, S., Alam, M. M., & Mazliham, M. S. (2021). Role of Artificial Intelligence in Cloud Computing, IOT and SDN: Reliability and Scalability Issues. International Journal of Electrical and Computer Engineering, 11(5), 4458–4470. https://doi.org/10.11591/ijece.v11i5.pp4458-4470

Berdiyeva, O., Islam, M. U., & Saeedi, M. (2021). Artificial Intelligence In Accounting and Finance: Meta-Analysis. Volume 3, Issue 1.

Cao, S. S., Jiang, W., Lei, L. (Gillian), & Zhou, Q. (Clara). (2024). Applied AI for Finance and Accounting: Alternative Data and Opportunities. Pacific-Basin Finance Journal, 84, 102307. https://doi.org/https://doi.org/10.1016/j.pacfin.2024.102307

Dwianika, A., Purwanto, E., Suyoto, Y. T., & Pitaloka, E. (2024). Bibliometrics Analysis of Green Accounting Research. International Journal of Energy Economics and Policy, 14(1), 349–358. https://doi.org/10.32479/ijeep.15055

Judijanto, L., Prasetya Nugrahanti, T., Ashari, H., Fitri, A., Institute, P., & Fitri, S. A. (2023). Bibliometric Analysis of the Development of International Accounting Research: A Review of the Literature in the Last Two Decades. West Science Accounting and Finance, 1(03), 85–96. https://doi.org/doi.org/10.58812/wsaf.v1i03.396

Lidyah, R., Yulia Defitri, S., Sudarmanto, E., & Yanto Rukmana, A. (2023). The Evolution of Accounting Information Systems Research: ABibliometric Analysis of Key Concepts and Influential Authors. The ES Accounting and Finance, 01(03), 113–124. https://doi.org/10.58812/esaf.v1.i03

Martínez-López, F. J., Merigó, J. M., Gázquez-Abad, J. C., & Ruiz-Real, J. L. (2020). Industrial Marketing Management: Bibliometric Overview Since Its Foundation. Industrial Marketing Management, 84, 19–38.

Rahim, R., & Chishti, M. A. (2024). Artificial Intelligence Applications in Accounting and Finance. 2024 ASU International Conference in Emerging Technologies for Sustainability and Intelligent Systems (ICETSIS), 1782–1786. https://doi.org/10.1109/ICETSIS61505.2024.10459526

Rizka, H. N., Hastina, H., & Pramono, S. E. (2024). A Bibliometric Analysis of Green Accounting Research. JAS (Jurnal Akuntansi Syariah), 8(1), 37–53. https://doi.org/10.46367/jas.v8i1.1737

Sudhamathi, R. K. (2022). Artificial Intelligence in Accounting Profession: A Way Forward. Asian Journal of Research in Banking and Finance.

Information
Cover Image
PDF
149 times PDF : 70 times