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Science·G Space·Evidence-backed gain·Published 2026-07-24

Digital Transformation in Accounting: An Assessment of Automation and AI Integration

This study conducts a bibliometric analysis of the scientific literature on digital, automated, and AI-assisted accounting systems. The data include documents listed in the Web of Science and Scopus databases. The analysis identifies the main authors, countries/territories, sources, and thematic trends. The results reveal that the scientific output within this research field has increased since 2018, emphasising the integration of artificial intelligence (AI), robotic process automation, and blockchain technolog…

TRV-2026-0552Peer-reviewedPermanent record — cite & verify
Digital Transformation in Accounting: An Assessment of Automation and AI Integration

Resolving inadequacies of the Navy Industrial Fund cost accounting system to enable its use in the RAMP SMP facility by Murphy, Joseph William.. Public domain

The quick read

This peer-reviewed bibliometric study examined the literature on digital, automated, and AI-assisted accounting systems using Web of Science and Scopus records. It found that scientific output has increased since 2018, with emphasis on artificial intelligence, robotic process automation, and blockchain, and mapped trends from early information systems to current themes of digital transformation and intelligent decision-making.

The synthesis matters because it consolidates evidence that automation is linked to efficiency, accuracy, and reliability improvements in accounting while also surfacing persistent concerns about ethics, cybersecurity, and job displacement. What remains uncertain is how these publication trends translate into measured operational outcomes, and how emerging directions like predictive analytics, fraud detection, and ESG reporting will be implemented in practice.

Main points
  • Bibliometric analysis covered documents listed in the Web of Science and Scopus databases.
  • Scientific output in digital, automated, and AI-assisted accounting increased since 2018.
  • Thematic focus includes integration of artificial intelligence (AI), robotic process automation, and blockchain in accounting.
  • Future directions cited include AI and machine learning for predictive analytics and fraud detection and blockchain for secure and transparent accounting systems.
Gain

Bibliometric synthesis reports that automation in accounting enhances efficiency, accuracy, and reliability.

The rundown

The authors analyzed documents listed in Web of Science and Scopus to identify main authors, countries/territories, sources, and thematic trends in digital accounting.

Results show scientific output increased since 2018, emphasizing integration of AI, robotic process automation, and blockchain, and trace evolution from early information systems discussions to digital transformation, sustainability, and intelligent decision-making.

The paper points to future research on AI and machine learning for predictive analytics and fraud detection, blockchain for secure and transparent systems, ESG reporting integration, and interdisciplinary collaboration between accounting, computer science, and business management.

Sources

Reader signal

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The debate