Towards the intelligent automation of accounting research: systemised literature reviews

• Authors: Monika Łada , Jim Haslam , Bilal .

Abstracts

EN

Purpose: The paper aims to highlight the trends in accounting research that used a literature 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 systematise the literature review were consistent with the standardisation of the research procedure 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.

Keywords

EN

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

• Publisher: Stowarzyszenie Księgowych w Polsce
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2023
• Volume: 47(4)
• Pages: 155-171

Dates

published

2023

Contributors

author

Monika Łada

author

Jim Haslam

author

Bilal .

Identifiers

DOI

10.5604/01.3001.0054.0888

Biblioteka Nauki

53361242