Digital Transformation in Accounting: An Assessment of Automation and AI Integration

This study conducts a bibliometric analysis of scientific literature on digital, automated, and AI-assisted accounting systems, revealing a surge in research since 2018 and highlighting both benefits and concerns of automation and AI integration.

Carlos A. F. Sampaio; Rui Silva· International Journal of Financial Studies· 2025· DOI 10.3390/ijfs13040206

The core problem

The accounting profession is undergoing a significant digital transformation driven by advancements in artificial intelligence (AI), robotic process automation (RPA), and blockchain technologies. This study aims to assess the scientific literature on digital, automated, and AI-assisted accounting systems through a bibliometric analysis. The research seeks to identify key authors, countries, sources, and thematic trends, providing a comprehensive overview of the field's evolution from early information systems to current topics such as digital transformation, sustainability, and intelligent decision-making. The findings offer insights for academics and practitioners navigating the ongoing digital transformation of accounting systems.

The study employs a bibliometric analysis of documents indexed in the Web of Science and Scopus databases. The analysis focuses on identifying the main authors, countries/territories, sources, and thematic trends within the research field. The methodology involves quantitative assessment of publication patterns, citation analysis, and thematic mapping to uncover the intellectual structure and emerging research directions in digital accounting.

Introduction

The accounting profession is undergoing a significant digital transformation driven by advancements in artificial intelligence (AI), robotic process automation (RPA), and blockchain technologies. This study aims to assess the scientific literature on digital, automated, and AI-assisted accounting systems through a bibliometric analysis. The research seeks to identify key authors, countries, sources, and thematic trends, providing a comprehensive overview of the field's evolution from early information systems to current topics such as digital transformation, sustainability, and intelligent decision-making. The findings offer insights for academics and practitioners navigating the ongoing digital transformation of accounting systems.

The study contributes to the understanding of the scientific development of digital accounting and addresses future research directions. These include the application of AI and machine learning for predictive analytics and fraud detection, the use of blockchain for secure and transparent accounting systems, the integration of ESG reporting for sustainability, and interdisciplinary collaboration between accounting, computer science, and business management to develop intelligent financial systems. The findings underscore the dual nature of digital transformation: while it offers significant improvements in efficiency and accuracy, it also necessitates careful consideration of ethical, security, and workforce implications. The research provides a foundation for academics and practitioners to navigate the evolving landscape of digital accounting.

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