Investigating the Issues Arising from the Integration of Blockchain Technologies and Artificial Intelligence into Accounting and Auditing Practices

Abstract

The integration of emerging technologies into accounting and auditing represents a major global challenge, reflecting the ability of financial and organizational systems to adapt to digitization processes. In this context, blockchain technology is considered a key driver of digital transformation, contributing to the redefinition of accounting practices and the enhancement of the reliability of financial information. This study analyzes recent literature on the use of blockchain technology in accounting and auditing, highlighting the main research directions, methodologies used, and implications for professional practices. The research explores how this technology influences accounting and auditing processes, as well as the relationship between digitization, automation, and increased transparency of financial information. The results indicate that blockchain facilitates the development of real-time accounting and continuous auditing, contributing to increased data security and process automation. At the same time, integration with artificial intelligence improves analytical capabilities and risk identification processes. However, the implementation of this technology highlights the existence of persistent challenges related to the regulatory framework, implementation costs, and the level of digital skills. The analysis highlights that blockchain acts as a structural driver of accounting transformation, but its effectiveness depends on the alignment between technological development, the institutional framework, and the adaptation of professional practices. UDC: [657.1+657.6]:[004.056.5+004.8]; JEL: M41, M42