ABSTRACT. In this article, I cumulate previous research findings indicating that blockchain technology can articulate a real-time, valid, and transparent accounting environment, while reconfiguring auditing practices. I contribute to the literature on blockchain technology in financial accounting and corporate governance by showing that blockchain technology can increase unambiguousness, traceability, and convenience. Throughout June 2022, I performed a quantitative literature review of the Web of Science, Scopus, and ProQuest databases, with search terms including “smart contracts” + “blockchain-based accounting information systems,” “artificial intelligence-enabled auditing techniques,” and “accounting and auditing processes.” As I inspected research published between 2017 and 2022, only 133 articles satisfied the eligibility criteria. By eliminating controversial findings, outcomes unsubstantiated by replication, too imprecise material, or having similar titles, I decided upon 11, generally empirical, sources. Data visualization tools: Dimensions (bibliometric mapping) and VOSviewer (layout algorithms). Reporting quality assessment tool: PRISMA. Methodological quality assessment tools include: AXIS, Dedoose, ROBIS, and SRDR.

Keywords: smart contracts; blockchain; accounting information systems; artificial intelligence; auditing techniques

How to cite: Cazazian, R. (2022). "Smart Contracts in Blockchain-based Accounting Information Systems and Artificial Intelligence-enabled Auditing Techniques,” Analysis and Metaphysics 21: 58–73. doi: 10.22381/am2120224.

Received 12 July 2022 • Received in revised form 16 December 2022
Accepted 21 December 2022 • Available online 30 December 2022