Inteligência Artificial na Contabilidade: uma análise bibliométrica da produção científica na base de dados Scopus (2018-2023)

Abstract

The present study aimed to analyze, through a bibliometric study, the profile of scientific production of the topic of artificial intelligence in accounting in articles published in the Scopus database between 2018 and 2023. For this research, a bibliometric method was used, employing the bibliometrix tool with a quantitative approach. The following keywords were used in the search filters applied to the Scopus database: "artificial intelligence accounting" and "inteligência artificial contabilidade", through the appliance of a subject area filter to Business, Management and Accounting and an articles filter, resulted in 98 articles found. The results demonstrate the main keywords related to the topic, the 10 most cited articles, the geographical distribution and institutions to which they belong and the most productive authors, enabling a survey of scientific knowledge and simplifying the selection of materials for the elaboration of a theoretical framework that compares different approaches, analyzes the evolution of the debate around the subject, and reveals the main scientific positions adopted within the area of study.