The Intersection Between Accounting, Sustainability, and AI

Abstract

Through a comprehensive bibliometric analysis, this chapter aims to explore the intersection between accounting, sustainability, and artificial intelligence (AI), examining the temporal evolution of publications in the field of business, management and accounting. Trends, emerging themes, and knowledge gaps are identified, providing a panoramic view of the current research landscape. The results reveal a growing convergence between accounting, sustainability, and AI, indicating a growing interest in these domains when considered as a whole. They also show that most studies are co-authored and have an article-type nature. This chapter contributes to the knowledge and understanding of the scientific production that crosses the area of accounting for sustainability and AI, towards the Sustainable Development Goals. It offers valuable insights for academics, providing a solid understanding of research streams and promising future directions at the intersection of accounting, sustainability, and AI. It also guides practitioners in decision-making and policy formulation.