ABSTRACT
The advent of the metaverse presents novel opportunities and challenges for the accounting field. As the metaverse integrates state-of-the-art technologies, it signifies a paradigm shift in internet applications and social phenomena. This study examines the future of accounting within the metaverse, concentrating on the potential advantages and hurdles arising from this dynamic environment. Utilizing a systematic literature review methodology, the research analyzes 49 articles published between 2018 and 2022 on the metaverse and associated technologies. The findings reveal that the metaverse affords many accounting opportunities, while concurrently posing unique challenges. Moreover, the emergence of the metaverse is expected to influence various accounting research domains, including financial reporting, auditing, taxation, management accounting, and accounting education. This research contributes to and expands the limited body of literature on accounting and metaverse technologies, offering insights into emerging opportunities, risks, and avenues for future research in this rapidly developing field.
JEL Classifications: M15; M40; M41; M42.
