ABSTRACT VIEW
ACCOUNTING EDUCATION IN THE AI ERA: TRENDS AND INSIGHTS FROM A BIBLIOMETRIC STUDY
R. Silva1, F. Reis1, R. Nunes2, C. Bernardo3
1 University of Sao Paulo School of Economics, Management, and Accounting - FEA/USP (BRAZIL)
2 Universidade Federal de Juiz de Fora - UFJF (BRAZIL)
3 Federal University of Rondônia - UNIR (BRAZIL)
Technological advancements, especially in artificial intelligence (AI) and automation, are reshaping industries and professions, including accounting, by automating tasks and transforming professional practices. This shift demands that professionals adapt quickly, and accounting education must evolve to meet these new requirements. In Brazil, the Federal Accounting Council (CFC) Proficiency Exam plays a crucial role in the certification process; however, approval rates dropped significantly to just 13% in 2023. AI presents a promising opportunity to address this challenge and enhance learning outcomes.

This study investigates the scientific production on the application of AI in accounting education, aiming to analyze the current state of research and identify trends, key authors, institutions, and thematic focuses over time. To this end, a quantitative bibliometric approach was employed, mapping the evolution of the literature. Data were collected from the Scopus and Web of Science (WoS) databases between June and August 2024. After applying inclusion criteria, the dataset consisted of 130 articles from 79 sources, contributed by 594 authors and comprising 395 keywords.

The analysis, performed using RStudio and Bibliometrix, explored citations, co-citations, co-authorship, and keyword co-occurrence. Citation analysis identified the most influential publications, authors, and journals. The temporal evolution of publications revealed three distinct phases: an initial period of sparse output (1986–1995), stagnation (1996–2008), and a growth phase beginning in 2009, with an acceleration from 2019 onward. Notably, ten journals accounted for 43% of the total publications, with Accounting Education emerging as the leading source.

Co-citation analysis highlighted key research clusters, with influential scholars such as Kokina and Issa acting as pivotal connectors within the academic network. Co-authorship analysis revealed patterns of collaboration, showing that smaller, highly cohesive groups fostered direct communication, while larger networks exhibited broader influence. The keyword co-occurrence analysis demonstrated the increasing prevalence of terms such as "accounting education" and "artificial intelligence" from 1988 to 2024, along with the rise of emerging technologies like "deep learning" and "data analytics" since the 2000s, signaling the growing integration of AI into accounting curricula.

Finally, this study proposes a future research agenda that emphasizes the exploration of emerging technologies, the execution of longitudinal studies, the inclusion of geographically and culturally diverse contexts, the adoption of innovative research methodologies, and the consideration of ethical and social implications of AI. The findings highlight the shift towards experiential learning, the importance of digital learning models, and the urgent need for continuous curriculum updates to align accounting education with the evolving demands of the profession.

Keywords: Artificial Intelligence, accounting education, bibliometric analysis.

Event: EDULEARN25
Session: Educational Trends and Experiences
Session time: Monday, 30th of June from 15:00 to 19:00
Session type: POSTER