Accounting Estimates Linked to Artificial Intelligence in a Volatile, Uncertain, Complex, and Ambiguous Reporting Environment—A Bibliometric Approach

The contemporary business environment can be characterized by volatility, uncertainty, complexity, and ambiguity, which calls for rethinking accounting estimates. In this sense, implementing the latest artificial intelligence (AI) technologies becomes a competitive advantage. In our research, through bibliometric analysis, we aimed to capture the most relevant research that examines artificial intelligence and accounting estimates that influence managerial decisions. The scientific mapping of the 16227 works published in the Scopus database, Business, Management, and Accounting category, covering the period from 2017 to 2022, was carried out with VOSviewer software, aiming at keywords, cocitations, authors’ scientific performance analysis, and tracing the main trends in research. Out of the total 32482 keywords, only 383 meet the required threshold, and VOSviewer analysis identified 7 clusters, of which the first group is the dominant one with 191 words. The terms with the highest frequency were artificial intelligence, machine learning, big data, deep learning, industry 4.0, sustainability, and accounting. We could see a thematic relationship by examining the links between accounting and artificial intelligence. However, despite this evidence, the results revealed that only a few studies address the accounting estimates related to artificial intelligence. The bibliometric map of the reference countries showed that the investigated topic has a reasonably extensive coverage in the geographical area, highlighting solid collaborations between the USA and China, the USA, and Great Britain. Also, the scientific production has increased from 221 articles published in 2017 to 511 in 2022; the most prolific author identified was Shyshatskyi. A.