Artificial Intelligence and Blockchain in Accounting: A Bibliometric Analysis of Research Trends and Themes (1984–2025)

Document Type : Original Article

Authors

1 Department of Management, Ibn Zohr University, Morocco

2 Hassan I University, National School of Commerce and Management, Morocco

Abstract

This study employs a bibliometric analysis to map the intellectual structure and emerging trends in AI and blockchain research within the accounting field. 245 peer-reviewed articles published between 1984 and 2025 were extracted from the Scopus database, focusing on business, management, and accounting. The analysis combines quantitative indicators (co-authorship, keyword co-occurrence, citation patterns) with qualitative thematic interpretation. Data visualization and cluster mapping were conducted using VOSviewer.

The findings reveal three distinct phases of research development, with exponential growth from 2017 onwards. The United States and China lead in research output, while collaboration remains limited across institutions and disciplines. Thematic clusters include AI and data analytics, blockchain and security, and traditional accounting concerns. However, critical areas such as ethics, regulation, and SME adoption are underrepresented.

This study highlights the need for more interdisciplinary, policy-oriented, and context-aware research. Addressing current gaps through collaborative and applied approaches is essential to fully realize the potential of disruptive technologies in accounting.

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