Global Trends in Chartered Accountancy Research: A Bibliometric and Thematic Analysis (2020–2025)

Abstract

Background: The chartered accountancy profession is vital to global financial stability, but research on it remains fragmented. There is no comprehensive bibliometric mapping or systematic analysis, especially regarding its intersection with artificial intelligence. Aim: The aim of this study is to map the growing body of research on the chartered accountancy profession and to identify its major thematic directions, publication trends, and emerging links with technology and artificial intelligence Study Design: This study uses a bibliometric and thematic review design to examine peer-reviewed journal articles on the chartered accountancy profession. Although the broader database search covered the period from 2000 to 2025, the final screened sample retained for analysis falls within 2020 to 2025. Place & Duration of Study: The study is based on a refined scholarly database export consisting of 121 journal articles on the chartered accountancy profession published between 2020 and 2025. A focused subset of 62 studies was also identified to examine the link between chartered accountancy, artificial intelligence, automation, and digital skills. Methodology: The study applies bibliometric techniques to examine publication trends, country distribution, leading journals, and citation patterns, and complements this with thematic analysis of titles, abstracts, keywords, and study domains. This combined approach makes it possible to capture both the publication profile of the field and the main issues shaping current research. Results: The findings show a clear rise in publication activity after 2020, with all retained articles belonging to the 2020–2025 period. The literature is dominated by publications from the United Kingdom and the United States, while Accounting and Business Research and Corporate Ownership and Control emerge as the leading outlets. Five major themes are identified: corporate governance and disclosure, audit practice and quality, professional identity and education, public sector and regulatory reforms, and technology and AI in accounting. Within the AI-related subset, recent studies increasingly focus on automation, ethical frameworks, and changing professional competencies. Conclusion: The findings suggest that the chartered accountancy profession is being reshaped by regulatory change, digital transformation, and broader social expectations. These developments have important implications for market transparency, audit reliability, fiscal accountability, and the efficiency of accounting services. The study offers useful insights for professional bodies, regulators, and educators, and it also points to the need for further research on Global South contexts, AI adoption over time, and the expanding role of chartered accountants in sustainability assurance.