Bibliometric analysis of research on the application of artificial intelligence in managerial and financial accounting

Abstract

Abstract. The rapid diffusion of artificial intelligence (AI) technologies is profoundly transforming managerial and financial accounting, increasing the relevance of systematic analysis of academic research in this area. The purpose of this article is to conduct a bibliometric analysis of studies devoted to the application of AI in managerial and financial accounting during the period 2020–2025, with the aim of identifying dominant research trends, thematic priorities, and the geographical structure of scientific output. The research methodology is based on bibliometric and network analysis of more than 380 peer-reviewed publications indexed in international databases. The applied methods include the analysis of publication dynamics, country and thematic distribution, and keyword co-occurrence mapping, which enables the identification of the intellectual structure of the research field and emerging directions of scholarly attention. The results demonstrate a stable and accelerated growth of academic interest in AI-driven accounting solutions over the analysed period. Research activity is highly concentrated in several countries, with scholars from the United States, the United Kingdom, Germany, and China making the most substantial contributions to the global research agenda, while Ukraine shows a gradual but consistent increase in publication activity. The thematic analysis indicates that the prevailing research areas focus on audit processes and fraud detection, ERP systems and document automation, as well as data analytics and forecasting in accounting. At the same time, recent years reveal a pronounced shift toward ethical issues, cybersecurity, regulatory challenges, and the expanding role of generative AI and intelligent agents in accounting systems. Network visualization of keyword co-occurrence confirms that internal control, predictive analytics, and ethical considerations form the core of the current scientific discourse, whereas generative AI-related topics are rapidly integrating into the established research landscape. The practical value of the study lies in its ability to support both researchers and practitioners in understanding the evolution of AI applications in accounting, identifying underexplored areas, and forming a structured roadmap for future research and implementation initiatives aimed at enhancing the effectiveness, transparency, and sustainability of accounting practices through AI technologies.