Dataset_Meneses_etal_2026_Transforming Accounting Processes

This dataset accompanies the systematic literature review titled “Transforming Accounting Processes Using Artificial Intelligence and the Internet of Things: A Systematic Review of the Literature.” It contains the complete set of academic documents analyzed during the review process, along with their corresponding metadata and classification variables.

The dataset includes:
• Bibliographic information (title, authors, year, journal, DOI, source database)
• Document type (article, conference paper, review, book chapter, etc.)
• Research focus categories related to the integration of Artificial Intelligence (AI) and the Internet of Things (IoT) in accounting processes
• Methodological characteristics (research design, analysis techniques, sample characteristics)
• Key themes and contributions identified through qualitative coding
• Relevance indicators (citations, journal ranking, keywords)

The data were extracted from leading academic databases and filtered using eligibility criteria aligned with PRISMA guidelines. Each record reflects the standardized screening and coding procedures conducted by the authors to ensure consistency, replicability, and transparency.

This dataset enables researchers to explore current trends, methodological approaches, and emerging themes at the intersection of AI, IoT, and accounting, facilitating further empirical and conceptual research in this evolving field.