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Review Article

Accounting and Artificial Intelligence: A Systematic Review of the Literature on the Technological Impacts in the Accounting Field

Authors

  • Silvio da Conceição Barbosa Universidade Federal Fluminense, Brazil
  • Lucas da Cunha Lins Universidade Federal Fluminense, Brazil
  • Ana Claudia Mendes Coutinho Leandro Must University, Brazil
  • Daniela Oliveira Neves Faculdade Interamericana de Ciências Sociais, Brazil
  • Fábio André De Farias Vilhena Universidade Federal do Amazonas, Brazil
  • Francinária Fernandes Santos Cotrim Souza Must University, Brazil
  • Lídia Conceição Barros Universidade Federal da Bahia, Brazil
  • Lucas da Cunha Lins Universidade Federal Fluminense, Brazil
  • Paulo Roberto de Araujo Universidade Federal Fluminense, Brazil
  • Tiago Luz de Oliveira Universidade Federal do Amazonas, Brazil
  • Edson Nogueira da Silva Universidade Federal do Amazonas, Brazil https://orcid.org/0000-0003-2899-9488

    edson_nogueira@ufam.edu.br

Abstract

The incorporation of artificial intelligence (AI) has redefined the boundaries of accounting by shifting the focus from operational tasks to data-driven cognitive processes and strategic decisions. The general objective of this study was to analyze the impacts of artificial intelligence on contemporary accounting, specifically seeking to: (i) identify the main domains of application of AI in accounting practice; (ii) discuss the challenges and limitations associated with its adoption in organizational and professional contexts; and (iii) examine the implications of intelligent automation on human competencies, professional ethics, and the training of new accountants. The systematic literature review (RSL) technique was employed, utilizing 102 peer-reviewed publications published from 2020 to 2025 in the Web of Science database, of which 26 were thoroughly studied and 12 were directly pertinent to the research aims. The results indicate that AI transcends automation by transforming accounting into a strategic function, increasing the efficiency of processes, the quality of decisions, and the reliability of information. However, its adoption imposes ethical, technical, and regulatory challenges, such as algorithmic biases, governance gaps, and the need for continuous reskilling. In addition, automation redefines the accountant's profile by requiring analytical thinking, critical judgment, and mastery of emerging technologies. Thus, it is concluded that artificial intelligence reconfigures the epistemological and institutional logic of accounting, demanding new normative structures, educational strategies, and governance models capable of guiding its application in an ethical, efficient, and socially responsible way.

Keywords:

Accounting Algorithms Artificial Intelligence Automation Ethics Innovation Systematic Review

Article information

Journal

Journal of Economics, Business, and Commerce

Volume (Issue)

2(2), (2025)

Pages

150-157

Published

28-10-2025

How to Cite

Barbosa, S. da C., Lins, L. da C., Leandro, A. C. M. C., Neves, D. O., Vilhena, F. A. D. F., Souza, F. F. S. C., Barros, L. C., Lins, L. da C., de Araujo, P. R., de Oliveira, T. L., & da Silva, E. N. (2025). Accounting and Artificial Intelligence: A Systematic Review of the Literature on the Technological Impacts in the Accounting Field. Journal of Economics, Business, and Commerce, 2(2), 150-157. https://doi.org/10.69739/jebc.v2i2.1083

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