Trends and Developments of Artificial Intelligence in Accounting: A Systematic Literature Review
DOI:
https://doi.org/10.55606/ijemr.v5i2.833Keywords:
Accounting Technology, Accounting, Artificial Intelligence, Digital Transformational, Systematic Literature ReviewAbstract
This study aims to analyze the development and application of Artificial Intelligence in accounting using a Systematic Literature Review (SLR) approach. The data were obtained from the Scopus database using the keywords “Artificial Intelligence” and “Accounting” with a publication period from 2021 to 2026. The initial search resulted in 83 articles, which were then screened based on relevance, resulting in 26 articles. From these, 10 selected articles were analyzed in depth.The findings indicate that research on Artificial Intelligence in accounting has increased significantly in recent years. Artificial Intelligence has been applied in various areas, including financial reporting, auditing, fraud detection, and accounting education. In general, the use of AI improves efficiency, reduces human errors, and enhances the quality of accounting information. However, the implementation of AI also presents several challenges, such as technological readiness, the need for new competencies, and data security concerns.This study provides an overview of current research trends and the application of Artificial Intelligence in accounting, and highlights its important role in shaping the future of the accounting profession.
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