Blockchain Technology as an Innovation Tool in Accounting and Financial Auditing

Abstract

This study explores how blockchain technology can become a driver of innovation in accounting and financial auditing, providing greater transparency, security, and efficiency in information management. To achieve this, a systematic literature review was carried out in databases such as Scopus, Web of Science, SciELO, Redalyc, and Google Scholar, prioritizing articles in Spanish and English published between 2020 and 2025. A total of 25 high-quality studies were selected, all of which directly address the impact of blockchain in these fields, evaluating both its contributions and limitations. The findings reveal that, in accounting, blockchain introduces triple-entry bookkeeping, strengthening the reliability of financial statements by ensuring immutable and traceable records, which reduces the likelihood of fraud and errors. In auditing, the evidence highlights progress toward continuous and real-time auditing, supported by smart contracts and automated systems that allow for more timely detection of irregularities while also reducing costs and processing times. Nevertheless, the review also identifies significant challenges, such as the absence of clear regulatory frameworks, high implementation costs, and the urgent need to train professionals in digital skills. In conclusion, blockchain should not be seen as a threat but rather as an opportunity to redefine the role of accountants and auditors, integrating with technologies such as artificial intelligence and Big Data to build a more modern, reliable, and ethically sound profession, adapted to the challenges of the 21st century.Resumen traducido al inglés.