Suryaningtiyas, Hendrarini, and Dony Oktariswan. “Artificial Intelligence and Big Data Analytics in Accounting: A Systematic Review of Research Trends, Theoretical Perspectives, and Future Agenda”. Dinasti International Journal of Education Management and Social Science, vol. 7, no. 3, Feb. 2026, pp. 2666-83, doi:10.38035/dijemss.v7i3.6018.