The Impact of Artificial Intelligence on Accounting Education

Abstract This study conducts a bibliometric and content analysis of relevant articles indexed in the Web of Science database, with the objective of examining the effects of Artificial Intelligence (AI) on accounting education (AE), alongside the challenges and opportunities associated with its integration into educational and research activities. The findings indicate, on the one hand, a growing scholarly interest in recent years in exploring the impact of AI on AE, and, on the other hand, a wide range of challenges and opportunities arising from the adoption of AI-based tools in this field. By offering a comprehensive and up-to-date synthesis of both the positive and negative effects observed during the years of AI application in AE, this study may serve as a foundation for developing strategies within higher education institutions (HEIs) – particularly in faculties responsible for training future accounting professionals – to promote the ethical and effective use of AI.