The global research status and development trend of artificial intelligence in the field of accounting - - Visual analysis based on bibliometrics

This study analyzes the global research status and development trend of artificial intelligence ( AI ) in the field of accounting through bibliometric methods. The research covers 1009 related literatures from 2020 to 2024, and uses visual analysis tools, such as CiteSpace and VOSviewer, to reveal the research hotspots and evolution of AI application in accounting. The results show that the application of AI technology in the field of accounting shows a rapid growth trend, especially in the fields of automatic audit, intelligent financial reporting, financial forecasting, etc., which promotes the improvement of accounting efficiency and decision-making optimization. Although significant progress has been made in the research of AI in the accounting field, there are still some literature gaps, especially in the comprehensive application, implementation effect and ethical issues of AI technology. Future research should focus on interdisciplinary cooperation, the interpretability of AI technology, privacy protection and regulatory framework, so as to provide guidance for promoting innovation and practical application in this field.