Artificial Intelligence Literature in Accounting: A Panel Systematic Approach

Abstract

The main objective of the current study is to extensively revise the literature review of AI and its impact on accounting. Moreover, this investigation leads to critically identify the research problems of AI in accounting that support researchers in investigating such research gaps in the near future. The methodology employed is the panel systematic dimensions approach that aims to address research problems by critically evaluating and integrating the findings of all of the relevant prior studies. Moreover, it contributes to our knowledge through achieving a well-established and systematic review, it also identifies relations and gaps and inconsistencies in the literature on AI and accounting in order to offer new research gaps. 2020, The Author(s), under exclusive license to Springer Nature Switzerland AG.