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Stream/Area:
-
Subject:
-
Paper ID:
IJSREM63939
Volume:
10 |
5 |
May 2026
Pages:
1-5
Publication Frequency:
Monthly (12 issues per year)
License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.
Masters of Business Management
Sadhu Vaswani Institute of Management Studies for Girls
Masters of Business Management
Sadhu Vaswani Institute of Management Studies for Girls
The rapid evolution of digital technologies is transforming accounting practices globally. Among these innovations, blockchain technology, artificial intelligence (AI), and related digital systems are emerging as key drivers of transparency, security, and sustainability reporting. This shift reflects heightened stakeholder demand for reliable financial and non-financial disclosures, especially in the context of Environmental, Social, and Governance (ESG) frameworks. Blockchain offers immutable, decentralized ledgers that can enhance the integrity of transaction records and sustainability data, while AI and analytics support automated reporting and anomaly detection. Although still at an early stage of adoption, blockchain and digital solutions hold promise for reshaping traditional accounting systems, reducing fraud, improving audit processes, and enabling real-time information access. This paper examines the integration of digital technologies in accounting, assesses their implications for financial and ESG reporting, and discusses the challenges that organizations face. The study concludes by outlining future research directions and offers recommendations for accounting professionals navigating this digital transformation.
KEYWORDS
The integration of blockchain and digital technologies represents a significant shift in accounting’s future. Blockchain’s capabilities for decentralized, immutable record-keeping offer enhanced transparency and integrity compared to traditional accounting systems. When combined with AI and data analytics, these tools can improve financial reporting, strengthen audit processes, and elevate the quality and credibility of ESG disclosures. However, challenges such as technological maturity, data standardization, regulatory evolution, and workforce readiness must be addressed for widespread adoption. Accounting professionals who embrace digital competencies and ethical governance frameworks will lead the transformation toward more transparent, efficient, and trustworthy reporting systems. As financial and sustainability reporting requirements continue to evolve globally, these technologies will play an increasingly central role in shaping accounting practice in the digital age.
· Caldarelli, G. (2025). Integration of Blockchain in Accounting and ESG Reporting (Systematic Review). J. Risk Financial Manag. · Almadadha, R. (2024). Blockchain Technology in Financial Accounting: Enhancing Transparency, Security, and ESG Reporting. Blockchains Journal. · Zheng, Y. (2025). How Management Accounting Enhances ESG Information Disclosure Quality in the Digital Transformation Era. J. Applied Economics and Policy Studies. · Wikipedia contributors. International Sustainability Standards Board. Wikipedia.
Publication Date
5/25/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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The authors declare no conflict of interest related to this research work.
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