Accounting in the Age of AI: A Meta-Review of Emerging Trends and Opportunities

Ahmed Mohammadali-Haji () and Nicolaas Strydom ()
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Ahmed Mohammadali-Haji: University of Johannesburg
Nicolaas Strydom: University of Johannesburg

A chapter in Embracing Technological Agility in Accounting and Business – Vol. 1, 2026, pp 381-394 from Springer

Abstract: Abstract Recent advancements in AI and its applications are driving profound changes in the accountancy profession. As artificial intelligence transforms business practices and alters professional responsibilities, accountants must adjust to stay relevant in a technology-focused environment. Given the increasing volume and fragmentation of research on AI in accountancy, this study synthesises diverse findings, compares outcomes, and identifies gaps in the literature through a systematic meta-review. The study thematically analyses insights from 38 systematic literature reviews published between 2023 and 2024, and themes are approached through the lens of sociotechnical systems theory. A bibliometric analysis augments the thematic analysis to map thematic developments and spheres of collaboration, providing a broader perspective on the growing body of literature and highlighting the underrepresentation of Global South perspectives in research on the implications of AI for the accountancy profession. The study’s findings highlight the evolving role of accountants towards more strategic advisory functions, the importance of skills development and lifelong learning, and the need for responsive teaching practices to ensure that the profession benefits from AI integration. The results emphasise that AI integration into the accountancy profession must jointly consider technological and human factors so that AI adoption supports, rather than erodes, the accountancy profession’s human dimensions and societal value.

Keywords: AI; Artificial intelligence; Accounting; Accountancy; Meta-review; Bibliometrics (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-13380-9_24

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DOI: 10.1007/978-3-032-13380-9_24

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