FROM LEDGERS TO ALGORITHMS: MAPPING FINTECH'S IMPACT ON FINANCE AND ACCOUNTING THROUGH BIBLIOMETRIC ANALYSIS (1989–2025)

Abstract

This study examines the impact of financial technologies (FinTech), management information systems, and artificial intelligence (AI) on finance, accounting, and business processes. It explores how AI-supported FinTech applications contribute to risk management, security, customer experience, and transaction automation, while discussing their advantages and limitations. Publications indexed in the Web of Science database between 1989 and 2025 were analyzed. A total of 3,691 documents were examined using bibliometric analysis to identify publication trends, collaboration structures, and key conceptual themes. The findings reveal significant growth in FinTech research, with AI emerging as a central research theme. China and the United States lead AI integration in FinTech research. Major challenges include data privacy, cybersecurity, and algorithmic bias. Although AI improves financial services, risk management, and business processes, it cannot fully replace human judgment. The study identifies research gaps and future directions for integrating FinTech, AI, accounting information systems, and business processes.