11. Proposing an application process for integrating Artificial Intelligence and Blockchain in accounting and auditing

Abstract

This study proposes a theoretical framework and application process that integrates artificial intelligence (AI) and blockchain (BC) to establish an automated accounting system and continuous auditing (CA) in Vietnamese enterprises. The study employs a systematic review of literature on AI, BC, and smart contracts (SCs), and applies the Technology-Organization-Environment (TOE) framework to analyze factors that facilitate or impede the practical adoption of these technologies. The primary contribution is a detailed four-layer integrated process framework, which highlights the role of SCs in automating transaction recording (triple-entry accounting) and AI in real-time risk analysis of data. The findings offer a robust theoretical foundation and multidimensional strategic recommendations for government, enterprises, and organizations to advance comprehensive digital transformation in Vietnam's accounting and auditing sector.