Shaping new horizons in management accounting with artificial intelligence: an exploration of information networks

The present research aims to examine the conceptual structure of research in management accounting and the role of artificial intelligence (AI) in it, spanning the period from 1954 to 2025, and from 1996 for studies related to AI. After reviewing the literature on management accounting, AI, and the importance of AI in management accounting research, co-word analysis and social network analysis were used to analyse the data. This study uses a bibliometric approach, along with mapping and visualization techniques, to explore how research themes have taken shape and evolved over time. By applying this method, the study provides a clear and organized view of the connections among keywords, influential publications, and major research clusters. The results show that between 1954 and 2025, a total of 3,407 documents related to management accounting research were published, including 8,911 distinct keywords. Between 1996 and 2025, 284 papers focusing on the role of AI in management accounting were published, encompassing 1,673 unique keywords. The most frequently used keywords include: AI, management accounting, big data, total quality management, balanced scorecard, automation, information management, and machine learning. In the field of AI, Carnerud, D., stands out as the most active researcher, with 5 publications and a total of 158 citations. Among all countries, the United States ranks first, with 41 publications and 1,766 citations. Also, the journal “Total Quality Management and Business Excellence”, with 13 articles, is the most prolific in terms of publication count, and the journal “International Journal of Accounting Information Systems”, with 666 citations, ranks first in terms of total citations. The results of this study provide an overall picture of the state of the literature on management accounting and the role of AI in it. They can help researchers identify and develop ideas for future studies.