CROSS-MAPPING INTERACTIONS BETWEEN ACCOUNTING, AUDIT AND ARTIFICIAL INTELLIGENCE – BIBLIOMETRIC ANALYSIS

Virdea Dorina Elena
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Virdea Dorina Elena: 1 DECEMBRIE 1918 OF ALBA IULIA, ROMANIA, DOCTORAL SCHOOL IN ACCOUNTING

Annals - Economy Series, 2025, vol. 5I, 128-134

Abstract: Artificial intelligence is a topical topic nowadays that influences all spheres of life. Consequently, technologies based on AI might be used in audit and accounting fields to cut costs and rise the efficiency of the professionals’ activity. The aim of this study is to develop a bibliometric analysis and a scientific mapping of existing research regarding the link between audit and accounting on one hand, and artificial intelligence, on the other one. To achieve this aim, it was used a sample of 174 studies published from 1991 to 2025, from Web of Science Core Collection. Using the VOSviewer application it was made a scientific mapping whose findings reveal that the use of artificial intelligence in audit and accounting fields might be helpful in solving repetitive tasks. Also, the scientific mapping reveals the fact that the use of AI based tools in the two fields is influenced by the ethics codes.

Keywords: Accounting; Audit; Artificial Intelligence; VOSviewer (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2025:v:5i:p:128-134

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