In our globalised and digital world, accounting is crucial for monitoring
an organisation’s financial health amid rapid economic
transactions. Integrating advanced technologies such as artificial
intelligence, blockchain and big data enhances accounting by
enabling efficient processing and transparent record-keeping. This
study, which combines a systematic review and bibliometric analysis
of 256 articles, underscores the importance of AI in accounting
and finance, highlighting collaboration between technology specialists
and accounting professionals as well as the need for transparent
AI systems – especially in light of recent developments
driven by the rapid expansion and widespread adoption of artificial
intelligence in recent years. Nevertheless, the study brings ethical
and security challenges to the fore, pointing to the need for adaptive
regulation. To remain competitive and sustainable, practitioners
must cultivate competencies in emerging technologies.
