Coding matrix of the reviewed literature corpus: Reshaping accounting processes in the AI era (Version 1)
Description
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: [miroljubnk@gmail.com].