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Exploring accounting and AI using topic modelling

Murphy, Bríd orcid logoORCID: 0000-0001-9134-1107, Feeney, Orla, Rosati, Pierangelo orcid logoORCID: 0000-0002-6070-0426 and Lynn, Theo orcid logoORCID: 0000-0001-9284-7580 (2024) Exploring accounting and AI using topic modelling. International Journal of Accounting Information Systems, 55 . ISSN 1873-4723

Abstract
Historically, literature suggests that a variety of accounting roles will be replaced by Artificial Intelligence (AI) and related technologies; however, in recent years there is a growing recognition that accounting can in fact harness AI’s potential to add value to organisations. Commentators have highlighted the need for increased research exploring accounting and AI and for accounting scholars to consider multi-disciplinary research in this area. This study uses a form of topic modelling to analyse literature exploring AI and related techniques in an accounting context. Latent Dirichlet Allocation (LDA) has been used to enable probabilistic, machine-based interrogation of large volumes of literature. This study applies LDA to the abstracts of 930 peer-reviewed academic publications from a variety of disciplines to identify the most significant accounting and AI topics discussed in the literature during the period 1990 to 2023. Our findings suggest that prior literature reviews based on more traditional methodologies do not capture a comprehensive picture of accounting and AI research. Eleven topic clusters are identified which provide a comprehensive topology of the extant literature discussing accounting and AI and set out an agenda for future research designed to foster academic progress in the area. It also represents one of the first applications of probabilistic topic modelling to accounting literature.
Metadata
Item Type:Article (Published)
Refereed:Yes
Uncontrolled Keywords:Accounting; Accountant; Artificial intelligence; Topic modelling; Latent Dirichlet Allocation
Subjects:Business > Accounting
DCU Faculties and Centres:DCU Faculties and Schools > DCU Business School
Publisher:Elsevier Ltd
Official URL:https://www.sciencedirect.com/science/article/pii/...
Copyright Information:Authors
ID Code:32655
Deposited On:18 May 2026 13:09 by Tam Nguyen . Last Modified 18 May 2026 13:09
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