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p-Index From 2020 - 2025
0.23
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All Journal International Journal of Science and Society (IJSS)
Lukman Ojedele Lawal
Unknown Affiliation
Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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Accounting Standards Reporting in Digital Technologies Exploring Benefits Challenges and Potential Risks Abalaka James Nda; Lukman Ojedele Lawal; Sulaiman Taiwo Hassan
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.5

Abstract

In today’s era of the Fourth Industrial Revolution, digital technologies have become essential in the field of accounting. These technological advancements are reshaping all business sectors, including accounting, with both positive and negative consequences. The rapid adoption of digital tools is challenging accounting professionals and recent graduates to acquire new digital competencies. However, despite the growing presence of these technologies, there remains a gap in understanding their overall impact on accounting practices. This study provides a critical analysis of the role digital technologies play in accounting and reporting, emphasizing their benefits, limitations, and associated risks. Employing a systematic literature review alongside an inductive approach and thematic analysis, the research reveals that, although issues such as inadequate data governance, cybersecurity threats, and privacy concerns persist, digital technologies significantly enhance accounting by enabling real-time data access, automating routine tasks, facilitating data visualization, supporting big data analytics, reducing errors, and improving operational efficiency. Ultimately, these technologies are revolutionizing accounting processes by increasing both effectiveness and productivity. The study advocates for accounting professionals, practitioners, and policymakers to prioritize investment in emerging digital innovations. 
Co-Authors Abalaka James Nda Sulaiman Taiwo Hassan