Muhasebe ve Yapay Zekâ: VOSviewer ile Bibliyometrik Analiz(Accounting and Artificial Intelligence: Bibliometric Analysis with VOSviewer )

Artificial Intelligence has significant effects in the field of accounting, as in all other fields. Due to the maintenance of technology-based activities in the field of accounting with artificial intelligence, it is possible to carry out activities efficiently and effectively by reducing errors through automation in routine work. The study aims to identify academic researches on artificial intelligence in accounting and to assess the current state on artificial intelligence in accounting. To this end, studies on Artificial Intelligence in accounting indexed in the Web of Science database were scanned and 518 studies that were published between 1986 and 2024 were determined as the sample of the study. The Bibliometric Analysis Method was used with the VOSviewer program to analyze the study data. According to the findings obtained as a result of the analyses, the most productive, most cited, and highest linking author in studies on Artificial Intelligence in accounting was found to be “Miklos A. Vasarhelyi”, and the most cited and the highest linking country was “The United States of America” and the most frequently used keywords were “machine learning”, “artificial intelligence”, “accounting”, “audit” and “deep learning”. It was also found that with the increasing interest of researchers in the subject, the number of researches on the subject has increased in recent years.