Abstract:

Artificial Intelligence (AI) is increasingly present in our lives that depends more and more on technology, but this context does not mean that the robots will replace us, but they will be our “partners.” The accounting profession uses technology to improve its professional’s work and to add value to the entities, fact that can be seen as an opportunity to optimize the quality of investment or business decisions. Professional accountants need to consider the innovative solutions such as AI and automation as valid opportunities and not threats, because these new technologies will definitely make our lives easier. This research paper aims to analyze - from a bibliometric perspective - the studies on the implementation of AI in accounting. The bibliometric type analysis is carried out both chronologically and geographically with the support of the Web of Science and Scopus databases. For the data processing, we used the VOSviewer software, in order to create a comprehensive picture of how AI has an influence in solving accounting and business problems, this being a significant topic of interest for the academic researchers and the accounting practitioners.