Digital Transformation: Analyzing AI's Influence on Accounting Practices

ABSTRACT Digital transformation has revolutionized financial reporting and accounting practices, reshaping how organizations process, analyze, and communicate financial information. This paradigm shift, driven by advancements in technologies such as artificial intelligence (AI), block chain, and cloud computing, has enhanced the accuracy, transparency, and efficiency of accounting processes. This study conducts a bibliometric analysis of the scientific literature on digital, automated, and AI-assisted accounting systems. The data include documents listed in the Web of Science and Scopus databases. The analysis identifies the main authors, countries/territories, sources, and thematic trends. The results reveal that the scientific output within this research field emphasising the integration of artificial intelligence (AI), robotic process automation, and block chain technologies in accounting. The findings also suggest that automation enhances efficiency, accuracy, and reliability while also raising concerns about ethics, cybersecurity, and job displacement. This study evaluates the accounting research from early discussions on information systems and automation to current topics such as digital transformation, sustainability, and intelligent decision-making. Furthermore, it contributes to the understanding of the scientific development of digital accounting and addresses future research directions involving AI and machine learning for predictive analytics and fraud detection, block chain for secure and transparent accounting systems, sustainability through the integration of ESG reporting, and interdisciplinary collaboration between accounting, computer science, and business management to develop intelligent financial systems. The findings provide insights for academics and practitioners aiming to understand the ongoing digital transformation of accounting systems. Keywords: Digital transformation financial accounting; digital accounting; accounting practices automated accounting; AI-assisted accounting systems