Inteligência artificial nas pesquisas contábeis: um estudo bibliométrico

Abstract

This study aimed to investigate, through bibliometric exploration, the scientific productions on the topics of artificial intelligence and accounting that were published and disseminated in the digital database of the Scientific Periodicals Electronic Library (SPELL). Through the study, it was possible to highlight the vertical growth of scientific articles that portray the impact of this new technology on the accounting profession and that demonstrate the need for a change in the direction of these professionals to develop technological skills. To compose the sample, 54 national scientific articles obtained from 27 journals between the years 2015 and 2024 from the SPELL database were used, using the filter to find the keyword “artificial intelligence” in the abstract of the articles, specifically in the area of knowledge of accounting. The main results highlight the highlight of the years 2020 to 2024 in which the publication of scientific articles was greater. It was found that the largest number of publications is linked to the Revista da Comptroller General da União. The main areas of activity of artificial intelligence in accounting were in management accounting, corporate accounting, and auditing. Finally, this study sought to facilitate the production of future works on the topic, as it offers a bibliographic review of recent scientific articles, highlighting the importance and impact of artificial intelligence for accounting.