Mapping Artificial Intelligence Research In Accounting Education: A Bibliometric And Strategic Synthesis Of Scopus Research Data (2010 – 2025)

Abstract

Artificial intelligence (AI) is fundamentally reshaping accounting practice and redefining the landscape of accounting education. Although scholarly interest has grown substantially, the intellectual structure of this research area remains fragmented and insufficiently theorized. This study undertakes a comprehensive bibliometric and performance analysis of 259 Scopus-indexed publications (2010–2025) using PRISMA guidelines to map the field's evolution systematically. The findings reveal a dramatic surge in publications post-2020, with research heavily concentrated in Computer Science (127 publications) rather than mainstream accounting education journals. Furthermore, geographic contributions are highly centralized, with China (71 publications) and the United States (45 publications) dominating. Crucially, while the application of AI is expanding, its integration with established learning theories (such as the Technology Acceptance Model and constructivism) remains remarkably scarce, with the existing literature prioritizing technological adoption over empirical pedagogical effectiveness. These findings provide a structured, evidence-based foundation for educators, academic institutions, and professional bodies to design sustainable, pedagogically aligned AI curricula.