Industry 4.0, referring to the integration of digital technologies into industrial processes, represents the fourth stage of industrial revolutions and stands out with innovations such as artificial intelligence, big data, and the Internet of Things. These technologies have led to significant transformations in accounting practices. Historically manual, accounting processes are now adapting to innovations such as digitalization, automation, and data analytics. Artificial intelligence and big data enable the development of decision support systems, the prediction of financial risks, and the more transparent reporting of financial statements. Additionally, automation reduces human-related errors, allowing employees to focus on strategic tasks. However, new challenges, including data privacy, ethical concerns, and legal compliance, have also emerged. This study aims to examine the effects of big data and artificial intelligence technologies on accounting practices within the scope of Industry 4.0 through a comprehensive literature review. As a result, the innovations offered by Industry 4.0 extend beyond the automation of accounting processes and support multidimensional developments in strategic decision-making and risk management. It is anticipated that these technologies will make financial systems more integrated, transparent, and enhance companies' competitive advantages in the future.