Transforming Financial Reporting: A Systematic Literature Review on the Synergistic Role of Artificial Intelligence and Blockchain

As global digital transformation accelerates, artificial intelligence (AI) and blockchain technologies have evolved from theoretical concepts into practical tools within the field of accounting, particularly in financial reporting. This study conducts a systematic review of 62 sources drawn from major academic databases to develop a comprehensive framework for classifying application scenarios. The findings indicate that the application of artificial intelligence and blockchain technology can help improve the efficiency of financial report generation, enhance the reliability of data, and promote innovation in the auditing process. Nevertheless, persistent challenges remain, including concerns related to data security, technological limitations, and regulatory gaps. The study proposes a structured roadmap for the implementation of these technologies, underscoring their transformative potential in advancing the digital evolution of accounting, while also identifying key directions for future research.