Produção científica sobre inteligência artificial na Ciências Contábeis: uma análise bibliométrica de artigos publicados na base de dados Scopus

Abstract

The aim of this study was to analyze the characteristics of scientific production through Bibliometrics on Artificial Intelligence in Accounting, examining all articles available in the Scopus database related to the subject. To achieve the desired results, a bibliometric research was conducted using the R software in conjunction with the bibliometrix package, adopting a descriptive and quantitative approach. The search filters used in Scopus were: "Artificial Intelligence," "Accounting" OR "Accountant," and "Neural Networks" in the fields of Article title, Abstract, Keywords, restricting the results to articles classified as completed in the thematic area of Business, Management, and Accounting, resulting in a total of 388 published articles from 1984 to 2023. The results reveal the most cited keywords, prominent journals, the evolution of the theme, key authors, and affiliated institutions. It is concluded that academic interest in Artificial Intelligence in Accounting is steadily growing, evidenced by the increasing number of published articles in the field in recent years, accompanied by a thematic shift with a growing emphasis on topics related to artificial intelligence and machine learning.