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

From Traditional Audits to Digital Audits: A Systematic Review of the Impacts and Driving Factors

The rapid diffusion of digital technologies has fundamentally reshaped the way organizations generate and report financial and non-financial information, challenging traditional audit approaches that rely on manual and sample-based procedures. Building on this context, this paper aimed to provide a comprehensive synthesis of empirical evidence regarding the impact of digital technologies on auditing and to identify the key factors influencing their adoption across internal, external, and public sector audit functions during the 2015–2026 period. Using a qualitative descriptive design and a systematic literature review guided by the PICOC framework and PRISMA protocol, 33 relevant articles indexed in Scopus were selected from an initial pool of 959 publications. The findings showed that the use of various technologies, including computer-assisted audit techniques (CAATs), audit analytics, big data, artificial intelligence, robotic process automation, blockchain, and process mining, generally enhanced the effectiveness and efficiency of audit procedures, strengthened internal controls, and reduced errors and financial statement restatements, while simultaneously repositioning auditors as more strategic and data-driven partners. At the same time, the success of digital audit transformation was strongly influenced by technological infrastructure, data governance and security, organizational capabilities, leadership support, regulatory environments, and auditors’ individual competencies, indicating that digitalization was neither a neutral nor an automatic process. This study provides practical implications for audit firms, internal audit units, supreme audit institutions, and regulators in developing more targeted and sustainable digital audit strategies, while also proposing future research directions concerning the organizational and institutional dynamics of digital auditing.

in the digital age: a systematic literature review of current trends

Accounting information communication in the digital age: A systematic literature review of current trends

Purpose - The processes of creating, processing, and disseminating accounting data to stakeholders have changed as a result of digital transformation. The purpose of this study is to identify the most popular styles of presenting accounting information in the digital age. Design/methodology/approach - This Systematic Literature Review (SLR), conducted in accordance with the PRISMA guidelines, analyzes publications from 2021 to 2025. Of the 309 articles identified through the Scopus, Web of Science, and Google Scholar databases, 10 credible and relevant articles were selected for the research topic: “accounting information communication in the digital age.” Findings - 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. Practical implications - A recommendation for future research aimed at gaining a more contextual and comprehensive understanding is to use a mixed-methods approach. Originality/value - The uniqueness of this study lies in its inclusion of an analysis aimed at developing an integrative model of digital transformation in the field of accounting that identifies governance readiness and institutional trust.

Public Sector Accounting in a Digital Environment: Systemic Challenges

Abstract The digitalization of accounting is a key pillar of public sector modernization. There is certainly a greater demand for transparency, efficiency and evidence-based decision-making. Digital technology has the potential to improve both fiscal and accounting processes in the public sector; however, it faces considerable obstacles to the application of the technology, such as organizational, technological and regulatory constraints. Although previous work has focused on e-government and digital governance projects, the specific issues related to the digitalization of accounting in the public sector have not been studied in detail. This paper examines the main challenges and limitations associated with the digitalization of accounting in public institutions. The study adopts a mixed-methods approach, combining a systematic literature review conducted in accordance with the PRISMA-P protocol with bibliometric analysis. The research is based on a structured review of academic literature and content analysis of institutional documents and regulatory frameworks, complemented by keyword co-occurrence mapping using VOSviewer to identify the main research directions within the field. The results of this study indicate that resistance to organizational change, insufficient digital skills of staff, data security vulnerabilities, limited interoperability of information systems and restrictive legislative frameworks represent the most significant obstacles to effective digitalization in the public sector. These challenges reduce the expected benefits of digital accounting and delay the modernization of public financial management processes. By integrating technological, organizational, and governance-related perspectives, the paper proposes a systemic interpretation of public sector accounting digitalization and highlights the institutional conditions necessary for strengthening digital accounting practices in public administration.

The Transformative Impact of Blockchain on Accounting Systems Auditing: A Systematic Literature Review of Data Integrity, Decentralization, and Accountability

Digital transformation has increased interest in the use of blockchain in Accounting Systems Auditing because of its potential to strengthen data integrity, decentralized validation, traceability, and accountability. However, the available evidence remains fragmented across technical, theoretical, methodological, and bibliometric dimensions. This study systematically analyzes the literature on blockchain and its influence on Accounting Systems Auditing, focusing on effectiveness criteria, auditing indicators, journal quartiles, definitions, theoretical foundations, thematic patterns, and keyword co-occurrence. A systematic literature review was conducted following the Kitchenham approach and the PRISMA guideline, covering studies published between 2019 and August 2025. From 5031 initial records, 63 studies were retained after applying exclusion criteria and quality assessment. The findings show that blockchain effectiveness is mainly evaluated through data integrity and decentralization, while scientific production is concentrated in Q1 and Q2 journals. The literature remains strongly oriented toward technical and operational foundations, with limited integration of broader theoretical frameworks. Thematic analysis identifies tokenization and governance as motor themes, while blockchain, auditing, and accounting constitute the most influential semantic nodes. This review contributes by integrating conceptual, theoretical, methodological, metric, and bibliometric dimensions into a single framework, offering a clearer understanding of how blockchain may transform audit evidence, internal control, assurance quality, fraud risk, accountability, and auditor judgment. The field shows high scientific visibility but still requires stronger theoretical integration, evaluative standardization, and empirical validation in real-world auditing contexts.

ANALYSIS OF THE EFFECTS OF DIGITAL TRANSFORMATION ON ACCOUNTING OPERATIONS

This paper examines the effects of digital transformation on accounting operations, with a focus on digitalization in the field of accounting, modern digital technologies, and the key factors and benefits arising from their implementation. Particular attention is given to technologies such as artificial intelligence, machine learning, and blockchain, and their impact on improving the efficiency, transparency, and reliability of accounting processes. The research is supported by an empirical study conducted through a structured questionnaire consisting of ten questions distributed among accounting professionals. The findings indicate a predominantly positive perception of digital transformation, especially in terms of enhanced data integration, improved quality and timeliness of financial reporting, and increased security and integrity of financial information. The results also reveal a gradual shift in the professional role of accountants from traditional administrative tasks toward more analytical and advisory functions, strengthening their involvement in strategic decision making. At the same time, certain organizational and technological challenges are identified, including technological dependency, resistance to change, and the need for continuous professional training.