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All Journal Proceeding of International Conference Health, Science And Technology (ICOHETECH)
Bernadet Dinar Ayu
Universitas Duta Bangsa Surakarta
Computer Science & IT Decision Sciences, Operations Research & Management Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology

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DIGITAL TRANSFORMATION IN ACCOUNTING: THE ROLE OF AIS AND AUDITING IN SUPPORTING SUSTAINABLE GOVERNANCE AND THE ACHIEVEMENT OF THE SDGs Ety Meikhati; Antin Okfitasari; Bernadet Dinar Ayu
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2026: Proceeding of the 7th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/yp876a29

Abstract

Digital transformation has changed accounting practices through the use of artificial intelligence (AI), cloud computing, big data analytics, blockchain, and robotic process automation (RPA). This study aims to examine how digital transformation, accounting information systems (AIS), and auditing contribute to sustainable governance and the achievement of the Sustainable Development Goals (SDGs). A thematic literature review was conducted by examining studies on digital accounting, AIS, auditing, sustainability reporting, and emerging technologies. The findings show that digital technologies support the processing, integration, accessibility, and analysis of accounting information.  AIS facilitates the management of financial and non-financial information for sustainability reporting, while auditing supports internal control, risk assessment, and the    reliability of reported information. The literature also identifies challenges related to data security, privacy, algorithmic bias technological dependence, and professional competence. Overalll, the reviewed studies indicate that AIS and auditing have complementary roles in digital accounting transformation. Accounting Information Systems provides the infrastructure for managing information, internal control supports information reliability, and auditing provides assurance over reported information produced. Together, these functions can strengthen transparency, accountability, and information quality in support of sustainable governance and organizational contributions to the SDGs.
Co-Authors Antin Okfitasari, Antin Ety Meikhati