Chapter 3: Artificial Intelligence in Accounting: A Bibliometric Analysis of Scopus-Indexed Literature (2016–2025)

This bibliometric research paper focuses on the progress and current trends of artificial intelligence (AI) research in accounting between 2016 and early 2025. It covers five dimensions, namely, the trend in publications, dominant authors, most popular research topics, top journals, and top contributing countries. The paper examines 409 peer-reviewed articles and conference papers obtained in the Scopus database and employs a five-stage framework to conduct the analysis through rigorous inclusion and exclusion criteria. The results show that the number of research outputs has increased significantly starting in 2020, with the highest levels in 2024, and slightly decreases in 2025 due to the fact that the indexing is not yet complete.The influential contributors may be divided into three groups: AI-oriented technologists, interdisciplinary scholars who use AI in finance, and the experts in the auditing and accounting systems. Some of the most common keywords are machine learning, automation, fraud detection, and blockchain, and such new areas as federated learning and adversarial machine learning are also becoming more popular. The most active publishers are the best journals in accounting and artificial intelligence, and the United States, China, and the United Kingdom are found to be the most active contributors. In general, this paper can be seen as a mapping of the research area, which is currently in the state of rapid development, interdisciplinary, and the growing use of sophisticated AI methods in accounting practices.