Evolution of accounting principles in the face of global technological and economic changes
DOI:
https://doi.org/10.70833/rseisa20item685Keywords:
Accounting, Artificial Intelligence, Blockchain, Intangible AssetsAbstract
Accounting faces unprecedented challenges due to rapid global technological and economic change. The central problem lies in the need to adapt traditional accounting principles to innovations such as artificial intelligence (AI), blockchain, and Big Data, as well as to economic transformations such as globalization and the digital economy. The general objective of the study was the analysis of the adaptation of accounting principles to these technological and economic changes. The methodology followed a documentary-bibliographic design, based on a systematic review of academic sources, international standards, and technical reports. The initial search yielded 320 sources; after the application of inclusion and exclusion criteria, a final sample of 43 sources was retained for qualitative analysis. From this sample, patterns and trends related to the evolution of accounting principles within emerging contexts were identified. The main results indicate that AI improves the efficiency of accounting processes and reduces errors, yet it raises ethical and regulatory concerns; blockchain favors financial transparency, although it requires a redefinition of accounting principles for decentralized systems; and the lack of standards for intangible assets and environmental, social, and governance (ESG) metrics affects financial comparability. Among the conclusions, the study highlights that, although these innovations improved accounting efficiency, challenges remain with respect to global regulatory harmonization, digital asset valuation, and technological risk management. Training of accountants in new technologies, the development of global regulatory frameworks, and the prioritization of professional ethics are recommended. Future research should address artificial intelligence, blockchain, intangible assets, and the harmonization of accounting standards.
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