Mapping Research on Artificial Intelligence in Accounting, Taxation and Business Education—A Bibliometric Analysis Using VOSviewer and Scimago Graphica

Artificial intelligence (AI) has become an increasingly influential force in higher education, particularly in accounting, taxation and business education, where digital competence and analytical skills are essential. Although research in this area has expanded rapidly, the existing literature remains fragmented across disciplines and lacks a systematic overview of its intellectual structure and developmental trends. This study addresses this gap by conducting a bibliometric analysis of research on artificial intelligence in accounting, taxation and business education. Publications were retrieved from the Web of Science Core Collection, resulting in a dataset of 131 peer-reviewed journal articles. Bibliometric and visualisation analyses were conducted using VOSviewer and Scimago Graphica to examine publication trends, disciplinary categories, contributing affiliations, geographic distribution and keyword co-occurrence patterns through network, overlay and keyword cloud visualisations. The results reveal a sharp increase in research output since 2021, coinciding with recent advances in generative AI technologies. The literature demonstrates a strong interdisciplinary orientation, spanning education, business, finance and information systems, and exhibits a globally dispersed pattern of research contributions. Keyword-based analyses indicate that research themes cluster around technological foundations, curriculum and institutional transformation, pedagogical innovation, and behavioural and ethical considerations. More recent studies increasingly focus on generative AI applications, such as ChatGPT, alongside issues related to assessment, academic integrity and AI ethics. Overall, this study provides a systematic mapping of the evolving research landscape and offers insights to inform future research agendas and educational practice.