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Recent evolution and growth of AI and advanced technologies in accounting and finance: systematic review and bibliometric analysis

  • Laura Sanz Martín [1] ; Javier Parra Dominguez [1] ; Juan Manuel Corchado [1] ; Elisabeth Zafra- Gómez [2] ; Ventura Castillo-Ramos [2] ; José L. Zafra-Gómez [2]
    1. [1] Universidad de Salamanca

      Universidad de Salamanca

      Salamanca, España

    2. [2] Universidad de Granada

      Universidad de Granada

      Granada, España

  • Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 55, Nº 1, 2026, págs. 47-88
  • Idioma: inglés
  • DOI: 10.1080/02102412.2025.2582120
  • Texto completo no disponible (Saber más ...)
  • Resumen

    • In our globalised and digital world, accounting is crucial for monitoring an organisation’s financial health amid rapid economic transactions. Integrating advanced technologies such as artificial intelligence, blockchain and big data enhances accounting by enabling efficient processing and transparent record-keeping. This study, which combines a systematic review and bibliometric analysis of 256 articles, underscores the importance of AI in accounting and finance, highlighting collaboration between technology specialists and accounting professionals as well as the need for transparent AI systems – especially in light of recent developments driven by the rapid expansion and widespread adoption of artificial intelligence in recent years. Nevertheless, the study brings ethical and security challenges to the fore, pointing to the need for adaptive regulation. To remain competitive and sustainable, practitioners must cultivate competencies in emerging technologies.

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