An Umbrella Mapping Review on the Use of Artificial Intelligence in Accounting Education


Author: Mirela Camelia Baba

Abstract: This umbrella mapping review examines the integration of Artificial Intelligence (AI) into accounting education by synthesizing recent review-type studies. A PRISMA-guided search of Web of Science identified the corpus, while bibliometric science mapping with CiteSpace was used to uncover underlying structures and trends. To improve topical clarity and analytical accuracy, this paper proposes a Methodological Framework for Key Terms Mapping (MFKTM), which aims to systematically extract and categorize key terms across multiple sections of each article, supporting more precise and context-aware thematic analysis. Through co-citation and co-occurrence analyses of references, authors, and keywords, the study identifies five interconnected thematic clusters: curriculum reform, technological adoption, competency development, ethical implications, and systemic transformation. The co-citation network of authors highlights key intellectual influencers, while the temporal evolution of keywords reveals shifting research priorities toward acceleration and convergence around AI-supported assessment and AI-literacy outcomes. Overall, the findings illustrate a multi-level reconfiguration of accounting education, positioning AI not just as a technological enhancement but as a catalyst for broader pedagogical and institutional change. This study provides a transdisciplinary roadmap for aligning academic curricula with the evolving demands of the digital economy.

Pages: 1-10

DOI: 10.46300/9109.2026.20.1

International Journal of Education and Information Technologies, E-ISSN: 2074-1316, Volume 20, 2026, Art. #1

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