Artificial Intelligence in Accounting Pedagogy and SDG Alignment

Abstract

Despite this interest in artificial intelligence-based accounting pedagogy, the extent to which African scholarship contributes to the field and aligns with sustainable development priorities remains underexplored. This study fills this gap by applying a PRISMA-guided bibliometric analysis alongside an assessment of alignment with the Sustainable Development Goals. Data were drawn from the Scopus and Web of Science databases, yielding a final sample of 148 publications released between 1986 and 2026. Bibliometric techniques, including performance analysis, Bradford’s Law, Lotka’s Law, co-authorship mapping, thematic analysis and conceptual structure mapping, were employed using the Bibliometrix R package. The findings point to a fast-growing research area with an annual growth rate of 5.34%, in which publication output has risen sharply since 2022, following the emergence of generative AI technologies. Research productivity and citation impact remain heavily concentrated in developed economies, particularly the United States, Australia and the United Kingdom, while African contributions are comparatively limited and largely driven by South Africa. Thematic analysis identifies artificial intelligence, accounting education, data analytics, skills development and higher education as dominant research clusters. Furthermore, the study from African researchers demonstrates substantial implicit alignment with SDG 4 and SDG 9. However, explicit integration of SDG frameworks within the literature remains limited. The study concludes that although African scholarship is contributing meaningfully to AI-driven educational innovation, greater investment in research capacity, digital infrastructure, international collaboration, and SDG-orientated scholarship is required to strengthen the continent’s influence in the global accounting education discourse and to support sustainable education.