The implementation of ERP, cloud computing, blockchain, and AI enhances the quality, comparability, and transparency of accounting information, with effectiveness determined by governance readiness, institutional trust, and human resources, particularly among SMEs and the public sector in developing countries.
The implementation of ERP, cloud computing, blockchain, and AI enhances the quality, comparability, and transparency of accounting information, with effectiveness determined by governance readiness, institutional trust, and human resources, particularly among SMEs and the public sector in developing countries.
R. Safitri, Emylia Yuniarti, Sindy Elisia Husna et al.· Journal of Multiperspectives...· 0 citations
The results suggest that the success of digital transformation is more closely associated with organizational culture and transformational digital leadership than with technical infrastructure alone, highlighting the need for clear frameworks of digital transformation, particularly in the Arab context.
R. Aissani, Haneen Mohammad Shabaneh, Haneen Kanaan et al.· Journalism and Media· 0 citations
A systematic literature review to identify, evaluate, and synthesize scientific literature on the application of IT governance in e-commerce reveals that COBIT is the most widely adopted framework (25%), followed by the TOE Framework (15%) and ITIL (12.5%).
Nania Nuzulita, Elga Ignafia, A. Azzahra et al.· bit-Tech· 0 citations
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'· EL MUHASABA: Jurnal Akuntans...· 0 citations
The findings reveal a significant surge in publications since 2020, with major contributions from Business, Management & Accounting and Computer Science and Computer Science and Computer Science followed by Social Sciences, Economics, and Engineering.
Nur Ismanidar, Tengku Putri Lindung Bulan, Ahmad ridha· Jurnal Investasi Islam· 0 citations
This study analyzes Scopus-indexed papers published from 2020 to 2026 to shed light on how digital transformation enables sustainability-oriented outcomes and whether these contributions seem rooted in organizational change rather than represent aspirational disclosures of sustainability-related information.
I. Suteja, P. Purwanto, Felix Siswanto· Eduvest - Journal Of Univers...· 0 citations
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