Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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This Author published in this journals
All Journal International Journal of Economics, Business and Innovation Research
Rivaldo Tan
Petra Christian University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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From Traditional Bookkeeping to Digital Accounting: A Literature Review on the Evolution of Introductory Accounting Practices Rivaldo Tan; Alexander Setiawan
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6544

Abstract

Digitalization has substantially transformed accounting practices by shifting traditional manual bookkeeping toward computerized, cloud-based, automated, data-driven, and artificial intelligence-supported systems. This study aimed to examine the evolution of introductory accounting practices, identify the major technologies driving this transformation, and analyze their implications for accounting knowledge and education. A qualitative approach using a structured narrative literature review was employed. The population comprised scholarly publications on bookkeeping, digital accounting, accounting technology, automation, artificial intelligence, and accounting education published between 2021 and 2025, from which 51 eligible articles were selected through purposive document sampling. Data were collected using a structured literature review matrix and analyzed through qualitative thematic synthesis involving descriptive classification, thematic coding, constant comparison, and interpretive synthesis. The findings revealed five interconnected stages of accounting evolution: manual bookkeeping, computerized accounting, cloud-based accounting, automated and data-driven accounting, and artificial intelligence-supported accounting. Although technological developments increasingly automated routine procedures, fundamental accounting principles remained essential. Introductory accounting consequently shifted from a predominantly procedural orientation toward an integrated framework combining conceptual knowledge, digital competence, analytical reasoning, information evaluation, and professional judgment. The study concludes that digital transformation should complement rather than replace foundational accounting knowledge.
Co-Authors Alexander Setiawan