Accounting and Artificial Intelligence:  Bibliometric Analysis with VOSviewer

Selda Korga

Makale detayları

Accounting and Artificial Intelligence: Bibliometric Analysis with VOSviewer

Yazarlar:

Selda Korga

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Yönetim ve Ekonomi Dergisi Vol.32 Issue 1, pp.131-145

Belge Tipi:

Makale

Yayın Tarihi:

12/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001342294

pISSN:

1302-0064

Anahtar kelimeler:

Özet:

 ABSTRACT Artificial Intelligence has significant effects in the field of accounting, as in all other fields. Due to the maintenance of technology-based activities in the field of accounting with artificial intelligence, it is possible to carry out activities efficiently and effectively by reducing errors through automation in routine work. The study aims to identify academic researches on artificial intelligence in accounting and to assess the current state on artificial intelligence in accounting. To this end, studies on Artificial Intelligence in accounting indexed in the Web of Science database were scanned and 518 studies that were published between 1986 and 2024 were determined as the sample of the study. The Bibliometric Analysis Method was used with the VOSviewer program to analyze the study data. According to the findings obtained as a result of the analyses, the most productive, most cited, and highest linking author in studies on Artificial Intelligence in accounting was found to be Miklos A. Vasarhelyi, and the most cited and the highest linking country was The United States of America and the most frequently used keywords were machine learning, artificial intelligence, accounting, audit and deep learning. It was also found that with the increasing interest of researchers in the subject, the number of researches on the subject has increased in recent years. Keywords: Artificial Intelligence, Accounting, Bibliometric Analysis. JEL Classification: M40, M41.

 ABSTRACT Artificial Intelligence has significant effects in the field of accounting, as in all other fields. Due to the maintenance of technology-based activities in the field of accounting with artificial intelligence, it is possible to carry out activities efficiently and effectively by reducing errors through automation in routine work. The study aims to identify academic researches on artificial intelligence in accounting and to assess the current state on artificial intelligence in accounting. To this end, studies on Artificial Intelligence in accounting indexed in the Web of Science database were scanned and 518 studies that were published between 1986 and 2024 were determined as the sample of the study. The Bibliometric Analysis Method was used with the VOSviewer program to analyze the study data. According to the findings obtained as a result of the analyses, the most productive, most cited, and highest linking author in studies on Artificial Intelligence in accounting was found to be Miklos A. Vasarhelyi, and the most cited and the highest linking country was The United States of America and the most frequently used keywords were machine learning, artificial intelligence, accounting, audit and deep learning. It was also found that with the increasing interest of researchers in the subject, the number of researches on the subject has increased in recent years. Keywords: Artificial Intelligence, Accounting, Bibliometric Analysis. JEL Classification: M40, M41.

 ABSTRACT Artificial Intelligence has significant effects in the field of accounting, as in all other fields. Due to the maintenance of technology-based activities in the field of accounting with artificial intelligence, it is possible to carry out activities efficiently and effectively by reducing errors through automation in routine work. The study aims to identify academic researches on artificial intelligence in accounting and to assess the current state on artificial intelligence in accounting. To this end, studies on Artificial Intelligence in accounting indexed in the Web of Science database were scanned and 518 studies that were published between 1986 and 2024 were determined as the sample of the study. The Bibliometric Analysis Method was used with the VOSviewer program to analyze the study data. According to the findings obtained as a result of the analyses, the most productive, most cited, and highest linking author in studies on Artificial Intelligence in accounting was found to be Miklos A. Vasarhelyi, and the most cited and the highest linking country was The United States of America and the most frequently used keywords were machine learning, artificial intelligence, accounting, audit and deep learning. It was also found that with the increasing interest of researchers in the subject, the number of researches on the subject has increased in recent years. Keywords: Artificial Intelligence, Accounting, Bibliometric Analysis. JEL Classification: M40, M41.

 Yapay zekâ tüm alanlarda olduğu gibi muhasebe alanında da önemli bir etkiye sahiptir. Yapay zekâ ile muhasebe alanında teknolojiye dayalı faaliyetlerin sürdürülmesi sayesinde, rutin yapılan işlerde otomasyon ile hataların azaltılması sağlanarak faaliyetlerin verimli ve etkin bir biçimde yürütülebilmesi olanağı doğmaktadır. Bu çalışmanın amacı muhasebede yapay zekâ üzerine yapılan akademik çalışmaları belirlemek ve muhasebe alanında yapay zekâ konusunda mevcut durumu değerlendirmektir. Bu amaçla Web of Science veri tabanında indekslenen muhasebede yapay zekâ üzerine yapılan çalışmalar taranmıştır. Araştırmanın örneklemi olarak 1986-2024 yılları arasında yayınlanan 518 çalışma belirlenmiştir. Araştırma verilerinin analizinde VOSviewer programı kullanılarak bibliyometrik analiz yöntemi uygulanmıştır. Analiz sonucunda elde edilen bulgulara göre muhasebede yapay zekâ üzerine yapılan çalışmalarda en üretken, en çok atıf alan ve en yüksek bağlantı gücüne sahip olan yazar Miklos A. Vasarhelyi, en çok atıf alan ve en yüksek bağlantı gücüne sahip ülke Amerika Birleşik Devletleri ve en sık kullanılan anahtar kelimeler ise makine öğrenmesi, yapay zekâ, muhasebe, denetim ve derin öğrenme olarak belirlenmiştir. Ayrıca araştırmacıların konuya olan ilgisinin artması ile son yıllarda konuya ilişkin yapılan çalışmaların arttığı gözlemlenmiştir. Anahtar Kelimeler: Yapay Zekâ, Muhasebe, Bibliyometrik Analiz JEL Sınıflandırması: M40, M41.

Makale detayları

Accounting and Artificial Intelligence: Bibliometric Analysis with VOSviewer

Yazarlar:

Selda Korga

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Yönetim ve Ekonomi Dergisi Vol.32 Issue 1, pp.131-145

Belge Tipi:

Makale

Yayın Tarihi:

12/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001342294

pISSN:

1302-0064

Accounting

Artificial Intelligence

Bibliometric AnalysisMuhasebe

Yapay Zekâ

Bibliyometrik Analiz

Sayı

Makale detayları

Accounting and Artificial Intelligence: Bibliometric Analysis with VOSviewer

Yazarlar: Selda Korga

Yayıncı: Manisa Celal Bayar University

Ana Başlıklar: Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi: Yönetim ve Ekonomi Dergisi Vol.32 Issue 1, pp.131-145

Belge Tipi: Makale

Yayın Tarihi: 12/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001342294

pISSN: 1302-0064

Accounting

Artificial Intelligence

Bibliometric AnalysisMuhasebe

Yapay Zekâ

Bibliyometrik Analiz

Sayı

Yazarlar:

Selda Korga

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Yönetim ve Ekonomi Dergisi Vol.32 Issue 1, pp.131-145

Belge Tipi:

Makale

Yayın Tarihi:

12/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001342294

pISSN:

1302-0064