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Dea Syakiroh Maghfirotun Nisa'

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Review Open access Jul 2026

Digitalization and Its Impact on Accounting Standard-Setting: A Systematic Review

The findings indicate that technologies such as blockchain, artificial intelligence, cloud computing, and XBRL have significantly transformed accounting recording, reporting, and auditing practices, but current accounting standards remain limited in addressing key issues.

Dea Syakiroh Maghfirotun Nisa' · 0 citations

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