Reimagining Accounting and Auditing Through AI, Blockchain, and Ethical Governance: a Systematic Literature Review

Abstract

This study aims to examine the digital transformation of accounting and auditing through the integration of Artificial Intelligence (AI), Blockchain, and technological ethics. The research focuses on how these innovations reshape accounting practices, public auditing, and professional governance in the era of automation and intelligent systems.The study employs a systematic literature review approach by analyzing nine international peer-reviewed articles published between 2024 and 2025 in leading journals such as Emerald Publishing and Elsevier. The selected papers were categorized into three thematic areas: (1) the adoption of AI and intelligent automation in accounting; (2) the implementation of blockchain for auditing and public accountability; and (3) ethical, security, and competency challenges within digital professions. The analysis synthesizes key findings, identifies research gaps, and explores emerging conceptual directions.The findings reveal that the adoption of AI and blockchain enhances efficiency, transparency, and accuracy in financial reporting, while simultaneously introducing challenges related to algorithmic bias, data protection, and professional integrity. The digital maturity model and blockchain-based audit framework emerge as potential solutions to strengthen accountability and reliability in financial systems.In conclusion, the future of accounting and auditing depends on the profession’s ability to integrate advanced technologies while upholding ethical principles and public trust. The study implies the necessity for developing digital competencies, adaptive ethical frameworks for AI, and interdisciplinary regulations to ensure sustainable and responsible accounting practices in the digital era.