Revista de Contabilidad - Spanish Accounting Review 2025, V. 28 N. 2

Permanent URI for this collection

https://hdl.handle.net/10201/156443

Browse

Browsing Revista de Contabilidad - Spanish Accounting Review 2025, V. 28 N. 2 by Subject "Bibliometría"

Now showing 1 - 1 of 1
  • Thumbnail Image
    Publication
    Open Access
    Opportunities and challenges to improve accounting and accountability of Corporate Social Responsibility with artificial intelligence : insights from scientific mapping
    (Universidad de Murcia, Servicio de Publicaciones, 2025) Yang, Taoer; Sin departamento asociado
    This article applies bibliometric analysis as a framework to explore the potential applications of emergingartificial intelligence (AI) tools for enhancing the accounting and accountability of Corporate Social Re-sponsibility (CSR). Bibliometric analysis mapped scientific trends and identified emerging and relevant top-ics related to AI, accounting/accountability, and CSR. The opportunities and challenges of AI in promotingtransparency, informed decision-making, and stakeholder engagement are discussed in the context of them-atic networks and strategic diagrams that illustrate the research findings. The results indicate that emergingAI technologies are still specialized and peripheral to the core research in CSR, but opportunities exist toimprove CSR accounting by generating automatic and more reliable CSR reports with large language mod-els (LLMs) and through the application of AI inspired by biological processes for optimal decision-making.Machine learning and deep learning, in turn, can be applied to understand stakeholder attitudes and foralgorithmic auditing, thus promoting the engagement and responsibility of stakeholders and increasing theaccountability of CSR. The study also discusses potential risks and biases that can arise when implementingAI technologies for the accounting/accountability of CSR.