Exploring the Effects of Technology in Fintech Industry: A Literature Review to Provide a Research Agenda

The fintech industry has transformed the financial landscape by introducing disruptive technologies, such as blockchain and artificial intelligence applied to big data. Several innovations have allowed users to bypass intermediaries and reduce costs, leading to safer and cheaper information transfer and reduced verification costs. Following the rapid evolution of fintech, accountability has only been partially addressed and requires further investigation. The present research aims to rationalise knowledge of fintech and the technologies that enable accountability. In particular, the research provides a bibliometric analysis to understand the risks and opportunities of fintech for accountability, emphasising the importance of sustainability, governance, and new accounting approaches in the fintech sector. Moreover, the paper aims to stimulate the redesign of regulatory tools to keep pace with rapid changes in the industry, the link between fintech and ethical finance, and the introduction of predictive technologies to anticipate the financial, environmental, and social impacts of actions.