Research purpose: The objective of this study is to evaluate the current state of research trends of Artificial Intelligence (AI) and ESG in accounting and auditing education.
Research design, approach, and method: An analysis of publications from the Scopus database was conducted using a bibliometric method to assess advancements in research and identify substantial trends in the application of AI and ESG in accounting and auditing education. The VOSviewer software was employed. Additionally, we structured interview methods with several Vietnamese experts to assess the specific research trends.
Main findings: We provide insightful research on the AI and ESG adoption trends in the accounting and auditing education field. We analyze the specific content of the AI tool and the ESG main points in the field. The research findings support the specific development of AI and ESG education in the accounting and auditing field.
Practical/managerial implications: The results indicate a workable plan for lecturers, universities, and professional bodies in the accounting and auditing fields, aiming to develop a framework and curricula incorporating AI and ESG content to achieve the sustainable development goals of organizations and societies.