DIGITALIZATION ACCOUNTANCY: REVIEW LITERATURE SYSTEMATIC ON ITS IMPACT ON THE QUALITY OF FINANCIAL INFORMATION

Iren Citra Dewi (Universitas Tadulako)
Kiki Berlian Sari (Universitas Tadulako)
Jamaluddin (Universitas Tadulako)
Muhammad Ansar (Universitas Tadulako)

International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Vol. 6 No. 2 (2026): April

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)