Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business IntelligenceThe digital transition era, marked by a strong evolution of Information Technologies, and its massive expansion towards all products, services, and sectors, has changed all known methods for carrying out and conducting all sorts of professional practices. Within the scope of accounting activities and transactions related to accounting, various tasks have started to be automatized with the help of Artificial Intelligence and Machine Learning. Hence, no longer existing the need of spending time on some of the repetitive day-to-day tasks, professionals in these areas will have more time and freedom to perform predictive business analysis, to collect and report financial data, which will most likely become vital to assist decision-making and possible attraction of new investments. As such, there is a clear link between accounting and the emergence of disruptive technologies, which indicates an interesting research area for accounting information systems researchers. What is the impact of disruptive technologies in accounting practices? What is the role played by accountants to work alongside their digital colleagues? What are the skills that accountants may have to be future proof in an ever-changing digital environment? This dissertation aims to answer these questions by following a qualitative and exploratory approach, through a systematic literature review. The analysis reveals that the impact of disruptive technologies in finance and accounting can be summarized in four main domains, Strategic Management, Technology Innovation, Business Acumen and Operations and Accounting Provision. We review the content of recent academic literature regarding the relationship between disruptive technologies and accounting and highlight research gaps and opportunities for future research
