Towards the intelligent automation of accounting research: systemised literature reviews

• Authors: Łada Monika , Haslam Jim , Bilal

Title variants

PL

W kierunku inteligentnej automatyzacji badań rachunkowości: usystematyzowane przeglądy literatury

• Languages of publication: EN

Abstracts

EN

Purpose: The paper aims to highlight the trends in accounting research that used a litera-ture review as their core research approach. The paper also provides an in-depth review of recent systemised reviews to analyse this trend. Methodology/approach: We analyse recent trends in systemised literature reviews in accounting along with coverage of related methodological considerations in research handbooks. Findings: The tendency to automate literature research is demonstrated. Initiatives to sys-tematise the literature review were consistent with the standardisation of the research proce-dure necessary to develop specialised software. Identified examples of the application of big data analytics and artificial intelligence methods in the synthesis of various areas of accounting research signal the beginnings of the intelligent automation of literature research. Research limitations/implications: The intelligent automation of accounting research is a dynamic phenomenon that requires further, more in-depth analysis. Originality/value: The paper contributes to the very important and current topic of the digital transformation of accounting research.

PL

Cel: Celem artykułu jest wskazanie zmian badań w rachunkowości, których głównym podejściem badawczym jest przegląd literatury. W artykule dokonano także szczegółowego przeglądu najnowszych usystematyzowanych przeglądów w celu analizy tej tendencji. Metodyka/podejście badawcze: Analizujemy najnowsze trendy w usystematyzowanych przeglądach literatury z zakresu rachunkowości wraz z uwzględnieniem powiązanych rozwa-żań metodologicznych prezentowanych w podręcznikach z zakresu metod badawczych. Wyniki: Wykazano tendencję do automatyzacji badań literaturowych. Wysiłki zmierzające do usystematyzowania przeglądu literatury były spójne ze standaryzacją procedury badaw-czej niezbędnej do opracowania specjalistycznego oprogramowania. Zidentyfikowane przy-kłady zastosowania analityki big data i metod sztucznej inteligencji w syntezie różnych obszarów badań rachunkowości sygnalizują początki inteligentnej automatyzacji badań literaturowych. Ograniczenia/implikacje badawcze: Inteligentna automatyzacja badań rachunkowości jest zjawiskiem dynamicznym, które wymaga dalszych i głębszych badań. Oryginalność/wartość: Artykuł wpisuje się w bardzo ważną i aktualną problematykę transformacji cyfrowej badań rachunkowości.

Keywords

EN

literature review; accounting; research methods; digital transformation; research automation

PL

przegląd literatury; rachunkowość; metody badawcze; transformacja cyfrowa; automatyzacja badań.

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2023
• Issue: 47(4)
• Pages: 155-171

Contributors

author

Łada Monika

• SGH Warsaw School of Economics, Collegium of Man-agement and Finance, Institute of Accounting

author

Haslam Jim

• Durham University, Durham University Business School

author

Bilal

• Durham University, Durham University Business School

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