This paper explores the implications of Big Data in accounting, highlighting both its potential benefits and challenges. The authors aim to provide a comprehensive understanding of how Big Data can transform accounting practices, particularly in areas such as auditing, cost management, and financial reporting. They review existing literature and analyze the integration of Big Data tools and technologies, including data visualization software, machine learning algorithms, cloud computing platforms, and blockchain technology. The paper discusses the advantages of Big Data, such as improved decision-making, enhanced accuracy, and efficiency in financial reporting and auditing. However, it also addresses significant challenges, including data quality and reliability, data privacy and security, skill set requirements, and integration with existing systems. The authors conclude by emphasizing the future potential of Big Data in accounting, suggesting that it will enable more accurate and timely financial reporting, improve risk management, and change the role of accountants. The study uses a systematic literature review approach, following the PRISMA protocol, to gather and analyze relevant research from various sources.This paper explores the implications of Big Data in accounting, highlighting both its potential benefits and challenges. The authors aim to provide a comprehensive understanding of how Big Data can transform accounting practices, particularly in areas such as auditing, cost management, and financial reporting. They review existing literature and analyze the integration of Big Data tools and technologies, including data visualization software, machine learning algorithms, cloud computing platforms, and blockchain technology. The paper discusses the advantages of Big Data, such as improved decision-making, enhanced accuracy, and efficiency in financial reporting and auditing. However, it also addresses significant challenges, including data quality and reliability, data privacy and security, skill set requirements, and integration with existing systems. The authors conclude by emphasizing the future potential of Big Data in accounting, suggesting that it will enable more accurate and timely financial reporting, improve risk management, and change the role of accountants. The study uses a systematic literature review approach, following the PRISMA protocol, to gather and analyze relevant research from various sources.