ARTIFICIAL INTELLIGENCE IN ACCOUNTING PROFESSION AND EDUCATION: A CONTENT AND BIBLIOMETRIC ANALYSIS (2007-2024)

Year 2025, Volume: 18 Issue: 1, 59 - 83, 30.01.2025

Bülent Kınay , Ayşegül Ciğer

Abstract

Research on the accounting profession and education regarding artificial intelligence (AI) has significantly increased in the past decade, yet the opportunities and challenges posed by AI continue to be debated. This study aims to provide a comprehensive overview of the literature by synthesizing existing research. Using bibliometric techniques and content analysis, this study offers a comprehensive review of the relevant literature. Bibliographic data from the Web of Science database spanning from 2007 to 2024 were utilized, and 48 academic studies were analyzed. VOSviewer was employed for citation and network analysis, while Excel was used for content analysis. The study identified influential authors, journals, countries, trending articles, and significant network collaborations through bibliometric analysis. One of the most notable findings of the study is the substantial reference to the four major accounting firms in academic research. Content analysis revealed a scarcity of in- depth and specific studies. It was concluded that research and academic applications related to AI are still at a nascent stage, highlighting the need for comprehensive research involving regulatory bodies, academia, companies, and practitioners in future studies. Additionally, the study found evidence suggesting a sluggish pace in academia's adoption of AI applications and education.

Keywords

Accounting Profession, Accounting Education, Artificial Intelligence, Content Analysis, Bibliometric Review

MUHASEBE MESLEĞİ VE EĞİTİMİNDE YAPAY ZEKA: İÇERİK VE BİBLİOMETRİK ANALİZ (2007-2024)

Abstract

Muhasebe mesleği ve eğitimi ile yapay zeka (AI) üzerine yapılan araştırmalar son on yılda önemli ölçüde artmakla birlikte AI’nın yarattığı fırsatlar ve zorluklar tartışılmaya devam etmektedir. Bu çalışma, literatürün kapsamlı bir özetini sentezlemeyi amaçlamaktadır. Bibliyometrik teknikleri ve içerik analizini kullanan bu çalışma, ilgili literatüre kapsamlı bir genel bakış sunmaktadır. Çalışmada Web of Science veri tabanından 2007-2024 tarihleri arasındaki bibliyografya kullanıldı. 48 akademik çalışma analiz edilmiştir. Alıntı ve ağ analizinde VOSviewer, içerik analizinde de Excel kullanılmıştır. Bibliometrik analizde etkili yazarlar, dergiler, ülkeler, trend olan makaleler ve önemli ağ işbirlikleri belirlenmiştir. Çalışmanın en dikkat çeken sonucu dört büyük muhasebe firmalarının akademik çalışmalarda önemli ölçüde referans gösterilmesidir. İçerik analizi sonucunda derinlemesine ve spesifik çalışmaların az olduğu tespit edilmiştir.AI ile ilgili çalışmaların ve akademik uygulamaların başlangıç düzeyinde olduğu, gelecek çalışmalarda düzenleyici kuruluşlar, akademi, şirketler ve meslek mensuplarını kapsayan derinlemesine araştırma yapılması gereği ortaya çıkmıştır. Ayrıca akademinin AI uygulamaları ve eğitiminde yavaş hareket ettiği sonucuna ulaşılmıştır.

Keywords

Muhasebe Mesleği, Muhasebe Eğitimi, Yapay Zeka, İçerik Analizi, Bibliometrik Analiz

Ethical Statement

Bu çalışmanın tüm hazırlanma süreçlerinde etik kurallara uyulduğunu yazarlar beyan eder. Aksi bir durumun tespiti halinde ÖHÜİİBF Dergisinin hiçbir sorumluluğu olmayıp, tüm sorumluluk çalışmanın yazar(lar)ına aittir. Bu çalışmada kullanılan veriler, herkesin kullanımına açık şekilde paylaşıldığından ve etik kurul izni gerektiren araştırmalar içerisinde bulunmadığından etik kurul izni alınmamıştır.

Thanks

Yayın sürecinde katkısı olan hakemlere ve editör kuruluna teşekkür ederiz.

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