Emerging Technologies, the opportunity for accountants to shine – An literature review

Emerging technologies are changing the accounting paradigm. “It has always been done this way” will certainly be an old expression that will become outdated. More than ever, accountants need to acquire technological skills to be successful. This article reviews the literature to understand the associated concepts of emerging technologies in accounting with a particular emphasis on Portugal. An initial selection of keywords was made to be the core of this article. Subsequently, the selection of information sources that contained information within the scope of these concepts was carried out. This article intends to determine which emerging technologies are most studied considering their impact on the role and skills of the accountant. The aim of this work is to contribute to the evolution and resilience of current and future accountants in the face of emerging technologies.