Digital Technologies in Accounting: A Narrative Review of the contemporary transformation of the profession

Pedro Castanheira, Norberto Loureiro

Abstract


Objective: Critically analyse the literature on digital technologies in accounting to understand patterns of professional transformation, identify conceptual convergences and knowledge gaps, and outline strategic directions for future research and professional practice.

Methodology: Narrative review based on 97 studies published between 2008 and 2025, identified through a systematic search of the Web of Science, Scopus, and Google Scholar databases. Thematic analysis was applied to organize the studies into six main technological domains: Robotic Process Automation (RPA), artificial intelligence, big data and analytics, blockchain, cloud computing, and digital skills.

Results: There is evidence of the emergence of a collaborative paradigm between humans and digital technologies, where automation complements professional competence. RPA is well established in auditing and accounting processes, while artificial intelligence is redefining the role of professionals. Big data and analytics enable advanced predictive analytics, while blockchain remains in an experimental stage due to technical limitations. Cloud computing facilitates access to advanced technologies. Digital skills are emerging as essential for the future of the accounting profession. 

Practical implications: The imperative need for continuous development of digital skills and commitment from organizational leadership to manage digital transformations in accounting stands out.

Originality/Value: This review provides an integrative synthesis of technological transformations in accounting, connecting multiple technological domains and proposing strategic directions for research and professional practice.


Keywords


Digital technologies; Accounting; Professional transformation; Narrative review; Automation.

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References


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