Análise da produção de artigo científico acerca da inteligência artificial aplicada à contabilidade

Abstract

The volume of scientific production addressing the impact of disruptive technologies on accounting activities and the profession is increasing, demanding studies that synthesize and show the direction these technologies are taking. In this direction, this research aimed to identify the characteristics of the production of scientific articles on the use of artificial intelligence applied to accounting, from 2015 to 2023, identifying the areas that produced the most research on the topic. A bibliometric research strategy was adopted, using Google Scholar to survey national and international articles, with the search terms “Artificial Intelligence” and “Accounting,” resulting in a sample of 31 articles. The main results show that the years with the highest number of publications were 2020 and 2022; highlighting authors Fernanda S. Momo in Brazil and Ogan Yigitbasioglu internationally; the most prominent authors in publications are affiliated with the Federal University of Rio Grande do Sul and the Queensland University of Technology; the main areas with research related to AI are management accounting, auditing, and accounting education. This study facilitates the work of beginner researchers on the topic, as it offers a recent diagnosis of the production of scientific articles on the subject; highlighting the main accounting areas with dedicated studies on the use of AI.