مجلة دراسات الإنسان و المجتمع

This paper explores the transformative impact of Artificial Intelligence (AI) on the field of business administration and accounting, with a focus on the evolution from double entry to triple entry accounting. The study delves into the incorporation of block chain technology, smart contracts, and crypto currencies, alongside the implications for both business-to-business (B2B) and business-to-consumer (B2C) transactions. By employing an interpretive research philosophy and textual analysis of existing literature, this study aims to offer insights into the future landscape of accounting, highlighting the integration of massive data sets and the potential shifts in accounting practices and financial reporting. Given the transformative potential of AI and related technologies in accounting, as outlined in the analysis of this paper, it's essential to consider how these advancements could be integrated into the educational curriculum, especially in regions like Libya, where the development of high education in accounting, business administration will be significantly benefit from such integration. This section provides conclusions drawn from the research and offers recommendations tailored to the Libyan context.............. Keywords: Accounting from Double Entry to Triple Entry Accounting, Block chain technology, Smart Contracts and Crypto currencies, B2B and B2C Transactions and huge data.