The study aimed to explore the role of AI and emerging technologies in sustainability accounting and reporting through a bibliometric analysis. It sought to identify trends, research methodologies, and gaps in the existing literature to enhance understanding in this field. Using the Scopus database, the researchers screened 482 articles based on specific keywords related to AI, accounting, and sustainability reporting. After applying strict inclusion criteria, 11 relevant papers were selected for detailed analysis. The study employed content analysis to examine the research methods, geographic representation, and key themes in the selected literature. The descriptive analysis revealed a mix of qualitative and quantitative studies, with significant contributions from countries such as Romania, Ireland, and Australia. The content analysis highlighted a focus on the applications of AI in enhancing sustainability accounting and reporting practices. The study provided insights into the temporal evolution of research in this area and emphasized the need for empirical investigations and theoretical development. In conclusion, the study illuminated the current landscape of research on AI and emerging technologies in sustainability accounting and reporting. It stressed the importance of evidence-based understanding and suggested avenues for further exploration. The findings contribute to advancing knowledge at the intersection of sustainability and digital technologies, calling for continued research in this evolving field.

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Bibliometric Insights into AI and Emerging Technologies for Sustainability Accounting and Reporting

  • Abdelaziz Ourrani,
  • Abdellatif Aziki,
  • Moulay Hachem Fadili,
  • Houcine Khinibilla

摘要

The study aimed to explore the role of AI and emerging technologies in sustainability accounting and reporting through a bibliometric analysis. It sought to identify trends, research methodologies, and gaps in the existing literature to enhance understanding in this field. Using the Scopus database, the researchers screened 482 articles based on specific keywords related to AI, accounting, and sustainability reporting. After applying strict inclusion criteria, 11 relevant papers were selected for detailed analysis. The study employed content analysis to examine the research methods, geographic representation, and key themes in the selected literature. The descriptive analysis revealed a mix of qualitative and quantitative studies, with significant contributions from countries such as Romania, Ireland, and Australia. The content analysis highlighted a focus on the applications of AI in enhancing sustainability accounting and reporting practices. The study provided insights into the temporal evolution of research in this area and emphasized the need for empirical investigations and theoretical development. In conclusion, the study illuminated the current landscape of research on AI and emerging technologies in sustainability accounting and reporting. It stressed the importance of evidence-based understanding and suggested avenues for further exploration. The findings contribute to advancing knowledge at the intersection of sustainability and digital technologies, calling for continued research in this evolving field.