THE CONVERGENCE OF BLOCKCHAIN AND ARTIFICIAL INTELLIGENCE: PERSPECTIVES AND CHALLENGES FOR ACCOUNTING IN BRAZIL
DOI:
https://doi.org/10.56238/arev7n12-062Keywords:
Blockchain, Artificial Intelligence, Digital Accounting, Technological Innovation, BrazilAbstract
This article discusses the convergence between blockchain technologies and artificial intelligence (AI) and its implications for the field of accounting in Brazil. Such innovations, central in the era of digital transformation, have been promoting significant changes in the processes of accounting, auditing, analysis, and decision-making, resulting in what has been called accounting 4.0. From a theoretical and qualitative approach, the study conducts an integrative literature review with the objective of understanding how the interaction between blockchain and AI can enhance the transparency, automation, and reliability of accounting information. It also discusses the ethical, institutional and regulatory challenges that permeate this integration in the Brazilian context. It is concluded that, although technological convergence represents an opportunity to strengthen the accounting profession, its adoption depends on public policies to encourage innovation, adequate regulatory frameworks and professional training compatible with the requirements of the digital age.
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