Sustainable Accounting and Digital Transformation: The Role of Blockchain and Intelligent Automation

The accounting field is undergoing a profound transformation driven by digitalization and the growing demand for transparency, efficiency, and alignment with Sustainable Development Goals (SDG) and ESG criteria. This study conducts a scoping review to critically assess the potential and limitations of three emerging technologies, Blockchain, Artificial Intelligence (AI), and the Internet of Things (IoT), within accounting and auditing. The findings show that Blockchain enhances reliability and immutability in transaction recording and verification; AI, particularly when combined with Robotic Process Automation (RPA), supports advanced data processing, predictive analytics, and the automation of repetitive tasks; and IoT enriches accounting systems by integrating real-time operational data. Despite their significant transformative potential, the adoption of these technologies is hindered by regulatory uncertainty, ethical concerns and challenges related to digital skills and organizational readiness. Overall, the study highlights the need for a strategic and ethically grounded approach to technological adoption, positioning accounting as a key driver of sustainable, data-driven decision-making