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

Laura Sanz Martín; Javier Parra Domínguez; Juan Manuel Corchado Rodríguez; Elisabet Zafra Gómez; Ventura Castillo Ramos; José Luis Zafra Gómez

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
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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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