The Impact of Artificial Intelligence on Accounting

Abstract

Innovation technology is changing many aspects of our lives. We live in a time of great transformation that predicts that in the coming years, every aspect of human life will be influenced by artificial intelligence. The phenomenon of robotics is a vast one, with popularity in all fields of activity, as the business world tends towards globalization, and the Internet is progressing at a rapid pace and the flow of information becomes particularly flexible, which makes us witness rapid digitization. of the whole society. Accounting professionals need to turn innovative solutions such as artificial intelligence and automation into opportunities, not threats … new technologies will make life easier. Blockchain is an innovative form of application of information technology in the Internet age, seen as a distributed “registry” defined by decentralization, immutability and transparency. The application of the blockchain in accounting is a topical issue, as it is a common accounting record and it is expected that its application could bring significant changes in the practical work of accountants. Therefore, the main objective of this paper is to analyze the existing literature on the importance of cognitive technologies and the possible impact on accounting, from a bibliometric perspective. The bibliometric analysis is carried out both chronologically and geographically with the support of the Web of Science (WoS) and Scopus database. VOSviewer software was used to process the data, with the aim of providing a comprehensive picture of how cognitive technologies are of interest to academic researchers and accounting practitioners.