Artificial Intelligence and the Transformation of Accounting Education: A Bibliometric and Thematic Review

The purpose of this paper is to analyse the relationship between accounting education (AE) and artificial intelligence (AI), using a bibliometric analysis technique. To achieve this, the data has been extracted from Web of Science, covering a period of 9 years, between 2017-2026. Applying the PRISMA methodology and bibliometric analysis, this paper highlights the research directions in the area of AE and AI, the most relevant contributions of the authors in the field, as well as the journals and topics that are under development in the field. Analysing the results, a sharp increase in the works published after 2023 was found, against the backdrop of the increasingly accentuated development of AI and the existence of debt analysis in the field of higher education and vocational training. Following Bedford’s law, the presence of center-periphery structures is observed, thus reflecting the consolidation of the field but also its interdisciplinary existence. Moreover, the LOTKA distribution highlights that most authors have only one contribution, emphasizing the fact that the scientific community is in the process of development and maturation. It is observed, however, that the adoption of AI in accounting is taking place graphically and largely depends on organizational factors, but on the other hand, it is observed that there are several methodological challenges to implementing AI as well as some ethical and regulatory ones. We thus observe that AI is present not only as a technical tool but as a tool that actively contributes to the development of accounting education and of accounting practice. The paper highlights a framework of analysis for understanding the evolution of digital accounting education and highlights possible directions for future research, regarding the adaptation of the university curriculum and the development of a clear regulatory framework.