Coding matrix of the reviewed literature corpus: Reshaping accounting processes in the AI era (Version 1)

Coding matrix of the reviewed literature corpus Companion data set to the paper: Reshaping accounting processes in the AI era: A conceptual framework Submitted to The European Journal of Applied Economics (Singidunum University, Belgrade). Purpose The study is conceptual and uses no primary or secondary quantitative data. This file is deposited so that the literature synthesis underlying the conceptual framework can be reconstructed and verified independently. Search protocol Databases: Scopus and Web of Science, supplemented by targeted searches in Google Scholar and by reports issued by international professional and standard-setting bodies. Date of search: July 2026. Publication window: January 2014 - June 2026, with seminal earlier works retained where they provide the theoretical foundations of the framework (Bostrom & Heinen, 1977; Teece, 2007). Search string: ("artificial intelligence" OR "machine learning" OR "intelligent automation") AND ("accounting" OR "accounting information system*" OR "financial reporting" OR "audit*") AND ("transformation" OR "process*" OR "competenc*" OR "information quality"), applied to title, abstract and keyword fields. Inclusion criteria (i) published in a peer-reviewed journal or issued by a recognised professional body; (ii) written in English; (iii) addresses the organisational, process-related, informational or professional consequences of AI in accounting. Exclusion criteria (i) exclusively technical treatments of algorithmic architecture without an accounting application; (ii) editorials and unrefereed conference abstracts; (iii) sources duplicating findings already covered by a more comprehensive source. Final corpus 31 sources: 26 peer-reviewed journal articles, 2 monographs, 3 reports or pronouncements issued by international professional and standard-setting bodies. Conceptual dimensions used in coding D1 AI technological capabilities D2 Accounting process transformation D3 Accounting information quality D4 Accountant's professional role and competencies D5 Organisational enabling conditions A source may be assigned to more than one dimension where it contributes to several. Verification Every bibliographic entry in the 'Coding matrix' sheet was checked against the original source record (publisher page, DOI resolution or indexing database) prior to deposit. Licence: CC BY 4.0. Contact: [[e-mail]].经同行评审文献库编码矩阵 本论文配套数据集：《人工智能时代会计流程重塑：概念框架》 投稿于《欧洲应用经济学杂志》（贝尔格莱德辛吉达努姆大学主办） ## 研究目的 本研究为概念性研究，未使用任何一手或二手定量数据。本次提交该文件，旨在确保支撑该概念框架的文献综述可被独立重构与验证。 ## 检索方案 数据库：Scopus与Web of Science，并辅以Google Scholar定向检索以及国际专业与标准制定机构发布的报告。 检索日期：2026年7月。发表时间范围：2014年1月至2026年6月，同时保留为本框架提供理论基础的早期开创性文献（Bostrom & Heinen, 1977; Teece, 2007）。 检索式：("人工智能（artificial intelligence）" OR "机器学习（machine learning）" OR "智能自动化（intelligent automation）") AND ("会计" OR "会计信息系统（accounting information system*）" OR "财务报告（financial reporting）" OR "审计（audit*）") AND ("转型（transformation）" OR "流程（process*）" OR "能力（competenc*）" OR "信息质量（information quality）")，该检索式应用于标题、摘要与关键词字段。 ## 纳入标准 (i) 发表于同行评审期刊或由公认专业机构发布； (ii) 以英文撰写； (iii) 探讨人工智能在会计领域带来的组织、流程、信息或职业层面影响。 ## 排除标准 (i) 仅针对算法架构的技术论述且未涉及会计应用； (ii) 社论及未经过同行评审的会议摘要； (iii) 研究结论已被更全面的文献涵盖的重复来源。 ## 最终文献库 共31项来源：26篇同行评审期刊论文、2部专著、3份由国际专业与标准制定机构发布的报告或公告。 ## 编码所用概念维度 D1 人工智能技术能力（AI technological capabilities） D2 会计流程重塑（Accounting process transformation） D3 会计信息质量（Accounting information quality） D4 会计师职业角色与能力（Accountant's professional role and competencies） D5 组织赋能条件（Organisational enabling conditions） 注：若某文献同时涉及多个维度，则可被划归至多个维度。 ## 验证说明 “编码矩阵”工作表中的每一条文献条目均在提交前对照原始文献记录（出版商页面、DOI解析结果或索引数据库）进行了核查。 许可协议：CC BY 4.0。联系方式：[e-mail]