Emerging Technologies in the Accounting Field: A Systematic Literature Review

Abstract

The rapid adoption of emerging technologies has increased the complexity of accounting information systems, making effective interaction between professionals and digital tools essential for organizational performance. In this context, technologies such as artificial intelligence, blockchain, big data analytics, robotic process automation, and electronic invoicing are transforming accounting processes and decision-making practices. This study analyzes the role of emerging technologies in the accounting field and their implications for professional practice and organizational outcomes through a systematic literature review. Relevant studies were identified and analyzed using established systematic review protocols and major academic databases.
The results indicate that emerging technologies are primarily applied in auditing, financial reporting, management accounting, fraud detection, and tax compliance systems, contributing to improvements in efficiency, accuracy, transparency, and real-time information processing. These advancements positively influence organizational performance while also raising challenges related to data security, ethical considerations, regulatory frameworks, and professional competencies. The review further identifies research gaps concerning empirical validation and the long-term impact of emerging technologies on accounting practices and organizational performance.