AUTOMATION IN ACCOUNTING RECORDS: A BIBLIOMETRIC ANALYSIS BETWEEN 2019–2024

Abstract

This study analyzed how automation has been discussed in the scientific production of the accounting field between 2019 and 2024, using a bibliometric approach. The search was conducted on Google Scholar, resulting in 45 publications, of which 11 met the defined inclusion criteria. The analysis revealed that the topic has gained greater prominence in recent years, driven by the digitalization of accounting processes and the introduction of technologies such as integrated systems and Artificial Intelligence tools applied to bookkeeping. The results show that recent literature recognizes automation as an essential element for increasing efficiency, accuracy, and agility in accounting routines. However, there is a predominance of theoretical studies, indicating a lack of applied research that measures, in practice, the impacts of these technologies within organizational environments. The identified gaps include the absence of empirical studies, limited exploration of professional adaptation, and restrictions regarding the evaluation of outcomes obtained through technological implementation. This research contributes by presenting an updated overview of the academic discussion on accounting automation, allowing a better understanding of the trends and directions that have been consolidating in the field. The findings reinforce the need for future investigations that explore the daily practices of accounting firms, the effective adoption of automated tools, and the competencies required from professionals in light of technological transformations.