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All Journal JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Journal of Applied Accounting Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Senarai Kearifan Lokal Akuntansi
Muhammad Ansar
Universitas Tadulako
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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DIGITALIZATION ACCOUNTANCY: REVIEW LITERATURE SYSTEMATIC ON ITS IMPACT ON THE QUALITY OF FINANCIAL INFORMATION Iren Citra Dewi; Kiki Berlian Sari; Jamaluddin; Muhammad Ansar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

This study aims to systematically folder the evolution of accounting digitization through a Systematic Literature Review (SLR)approach. The review analyzed 30 peer-reviewed articles published between 2018 and 2025 consisting of 20 Scopus-indexed international and 10 SINTA-indexed national journals, sourced from Scopus, ScienceDirect, Emerald Insight, Google Scholar, and SINTA databases. The analysis identified five dominant research themes: big data analytics, artificial intelligence (AI), blockchain, cloud-based accounting, and socio-institutional dimensions. Among these, AI and big data emerged as the most prominent topics, reflecting a technological shift in accounting practices. The findings demonstrate that accounting digitalization not only enhancesefficiency and transparency but also transforms the accountant's role and regulatory landscape. This study contributes by synthesizing research trends, identifying thematic gaps, and proposing a future research agenda to strengthen the digital transformation of accounting in the Industry 4.0 era (Bellucci et al., 2022)
Co-Authors Andi Puput Febrianti Eka Siskawati Gusman Sunding I Putu Edi Darmawan Iren Citra Dewi Ismail Ismail Jamaluddin Jamaluddin Kiki Berlian Sari Lucyani Meldawati M. Ikbal Abdullah Masruddin Maya Al Zahra Muhammad Baihaqy Syam Muhammad Din Mustamin Aras Muwahhidin Muwahhidin Nina Yusnita Yamin Nurdin, Jurana Nurlaela Mapparessa Rahayu Indriasari Rahmawati Widya Ningsih Resti Nofita Sintike Sanda Sri Puspita Wulandari Tanra, Andi Ainil Mufidah Totanan, Chalarce Wiwik Andriani