Transforming Accounting through Artificial Intelligence: Towards Superior Efficiency and Accuracy

Abstract

This paper explores the transformative impact of artificial intelligence (AI) on accounting, focusing on its ability to enhance efficiency and accuracy in financial processes. AI technologies such as machine learning (ML), natural language processing (NLP), and robotic process automation (RPA) have evolved from early rule-based systems to dynamic tools that support predictive analytics and strategic decision-making. Through a bibliometric analysis of 960 articles published between 2010 and 2024, this research identifies key trends, opportunities, and challenges in adopting AI within the accounting profession. It emphasizes AI’s role in modernizing accounting practices, improving financial predictions, and optimizing compliance tasks. Additionally, the analysis underscores the significant increase in AI-related research, especially since 2018, driven by innovations in big data, automation, and neural networks. By mapping the collaboration networks and thematic developments, the study provides insights into future directions for integrating AI into accounting, highlighting the essential role of performance optimization and decision-making support. The conclusion of the article demonstrates the importance of artificial intelligence in the modernization and efficiency of accounting and management processes. DOI: https://doi.org/10.53486/dri2024.26; UDC: 657:004.8; JEL: L86, M40, M41, M42, O33