Artificial Intelligence (AI) in Accounting Education: A Scientometric Assessment

Autores/as

DOI:

https://doi.org/10.4301/S1807-1775202522014

Resumen

This study conducts a scientometric assessment of research on Artificial Intelligence (AI) in accounting education using data from the Web of Science and Scopus databases. A quanti-qualitative design was applied to 58 articles, analyzed through VOSviewer and Bibliometrix to map publication trends, collaboration networks, keyword structures, and scientometric regularities. Results reveal rapid growth since 2019, thematic consolidation around AI-driven pedagogical innovation, and strong contributions from the United States and China. Lotka’s and Bradford’s laws indicate author dispersion and journal concentration. The findings highlight emerging research fronts and provide implications for curriculum development, educational policy, and future scholarly inquiry.

Biografía del autor/a

Nicolas Mendes Barbosa, Universidad Estatal de Londrina

Undergraduate accounting student at State University of Londrina (UEL).

Victor Seiji Tago Maruyama, Universidad Estatal de Londrina

Undergraduate accounting student at State University of Londrina (UEL).

Wendrius Vilefort, Universidad Estatal de Londrina

Undergraduate accounting student at State University of Londrina (UEL).

Vitor Hideo Nasu, Universidade de São Paulo - USP, São Paulo, Brazil

Universidade de São Paulo - USP, São Paulo, Brazil

Citas

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Eulerich, M., & Wood, D. A. (2025). A Demonstration of How ChatGPT and Generative AI Can be Used in the Internal Auditing Process. Journal of Emerging Technologies in Accounting, XX(Xx), 1–31. https://doi.org/10.2308/JETA-2023-041

Henry, T. F., Rosenthal, D. A., & Weitz, R. R. (2025). ChatGPT-4: Can It Handle Real-World Accounting Cases? Journal of Emerging Technologies in Accounting, XX(Xx), 1–12. https://doi.org/10.2308/JETA-2024-028

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Romero-Carazas, R., Dávila-Fernández, S. I., Britman Vallejos-Tafur, J., Ochoa-Tataje, F. A., Mónica Samaniego-Montoya, C., Torres-Sánchez, J. A., Porras-Roque, S., & Paul Espiritu-Martinez, A. (2023). Artificial Intelligence in Accounting Education and its Trends in Scopus: A Bibliometric Analysis. Migration Letters, 20(7), 343–357.

Sallem, N. R. M., Hussain, N. H. C., Muhmad, S. N., Adnan, N. S., & Halmi, S. A. H. (2024). Artificial Intelligence (AI) Revolution in Accounting and Auditing Field: A Bibliometric Analysis. Advances in Social Sciences Research Journal, 11(9.2), 64–78. https://doi.org/10.14738/assrj.119.2.17402

Santos, S. M. A. V., Franqueira, A. da S., Garcia, D. A., Santos, E. dos, Costa, F. de S., Freitas, J. C. L. de, Silva, R. G. da, & Viana, S. C. (2024). Potencialidades do uso das tecnologias da informação e comunicação (TICs) no ensino de contabilidade pública. Caderno Pedagógico, 21(8), e6322. https://doi.org/10.54033/cadpedv21n8-021

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Vincent, N. E., Tadesse, A. F., & Igou, A. J. (2025). Robotic Process Automation at Top Accountants: An Adaptable Case Designed to Evaluate Processes and Create Bots with Various Levels of Complexity. Issues in Accounting Education, 40(1), 203–217. https://doi.org/10.2308/ISSUES-2023-108

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Wiklund, T. E., & Fallan, E. (2024). Adoption of RPA Technology in Micro and Small Audit Entities. Journal of Emerging Technologies in Accounting, 21(2), 101–121. https://doi.org/10.2308/JETA-2023-036

Wood, D. A., Achhpilia, M. P., Adams, M. T., Aghazadeh, S., Akinyele, K., Akpan, M., Allee, K. D., Allen, A. M., Almer, E. D., Ames, D., Arity, V., Barr-Pulliam, D., Basoglu, K. A., Belnap, A., Bentley, J. W., Berg, T., Berglund, N. R., Berry, E., Bhandari, A., … Zoet, E. (2023). The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions? Issues in Accounting Education, 38(4), 81–108. https://doi.org/10.2308/ISSUES-2023-013

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Publicado

2025-12-30

Cómo citar

Barbosa, N. M., Maruyama, V. S. T., Vilefort, W., & Nasu, V. H. (2025). Artificial Intelligence (AI) in Accounting Education: A Scientometric Assessment. JISTEM Journal of Information Systems and Technology Management, 22. https://doi.org/10.4301/S1807-1775202522014

Número

Vol. 22 (2025)

Sección

Articles

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