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.