Evaluating the Readiness of the Accounting Profession in Zambia for Artificial Intelligence Integration: A Systematic Literature Review

The rapid advancement of artificial intelligence (AI) is transforming the accounting profession globally, reshaping traditional practices in financial reporting, auditing, taxation, and management accounting [1–3]. While developed economies have made significant progress in integrating AI-driven technologies, accounting professions in developing countries face unique preparedness challenges linked to regulation, governance, skills, and institutional capacity [4–6]. This study presents a systematic literature review examining the preparedness of the accounting profession in Zambia for the integration of AI, with specific emphasis on regulatory frameworks, professional governance, and implications for financial performance. Guided by Institutional Theory [7], the Technology Acceptance Model (TAM) [8], and Contingency Theory [9], the review synthesizes global, African, and Zambian scholarly literature published between 2015 and 2024. The findings reveal that although AI adoption in accounting promises efficiency gains, enhanced audit quality, and improved financial decision-making [1,2], Zambia’s accounting profession remains constrained by regulatory inertia, skills gaps, limited technological infrastructure, and weak professional enforcement mechanisms. The study contributes to the emerging literature on AI and accounting in developing economies by consolidating fragmented evidence into a coherent analytical framework and offering policy-relevant insights for regulators, professional bodies, and accounting firms. The review concludes that strengthening governance structures, revising professional standards, and investing in AI-focused capacity building are critical to improving financial performance and sustaining professional relevance in Zambia.