ARTIFICIAL INTELLIGENCE IN ACCOUNTING PROFESSION AND EDUCATION: A CONTENT AND BIBLIOMETRIC ANALYSIS (2007-2024)

Authors : Bülent Kınay, Ayşegül Ciğer

Pages : 59-83

View : 67 | Download : 37

Publication Date : 2025-01-30

Article Type : Review Paper

Abstract :Research on the accounting profession and education regarding artificial intelligence (AI) has significantly increased in the past decade, yet the opportunities and challenges posed by AI continue to be debated. This study aims to provide a comprehensive overview of the literature by synthesizing existing research. Using bibliometric techniques and content analysis, this study offers a comprehensive review of the relevant literature. Bibliographic data from the Web of Science database spanning from 2007 to 2024 were utilized, and 48 academic studies were analyzed. VOSviewer was employed for citation and network analysis, while Excel was used for content analysis. The study identified influential authors, journals, countries, trending articles, and significant network collaborations through bibliometric analysis. One of the most notable findings of the study is the substantial reference to the four major accounting firms in academic research. Content analysis revealed a scarcity of in- depth and specific studies. It was concluded that research and academic applications related to AI are still at a nascent stage, highlighting the need for comprehensive research involving regulatory bodies, academia, companies, and practitioners in future studies. Additionally, the study found evidence suggesting a sluggish pace in academia\\\'s adoption of AI applications and education.
Keywords : Muhasebe Mesleği, Muhasebe Eğitimi, Yapay Zeka, İçerik Analizi, Bibliometrik Analiz