ARTIFICIAL INTELLIGENCE IN ACCOUNTING: A BIBLIOMETRIC ANALYSIS

Resumen

The present study aims to analyze the scientific production on Artificial Intelligence (AI) in Accounting through a bibliometric study. In the search filters in the Web of Science database, the following keywords were used: "artificial intelligence" (Title) AND "accounting" (Title), resulting in 71 documents. The results showed a trend at the intersection between accounting and emerging technologies such as artificial intelligence, big data, and blockchain. Each research set highlights different aspects and applications of these technologies, from accounting education and practice to auditing and digital transformation. This diversity suggests a dynamic and rapidly evolving field of research, where technological innovation plays a central role. Technology has significant impacts on accounting, and understanding these changes allows professionals in the field to be prepared for the ongoing transformations. In this sense, accounting will not cease to exist, but it will need to seek its reason for existing to remain competitive in the face of new automated processes, acting mainly in the creation and authentication of information generated through automated processes, thus ensuring flexibility in decision-making.