Prosperia: Journal of Economic Development, Accounting, and Global Markets
Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke

The Role of Digital Technology in the Transformation of Modern Accounting Practices

Nur Fadila Salju (Institut Agama Islam Negeri Bone)
Masyhuri Masyhuri (Institut Agama Islam Negeri Bone)



Article Info

Publish Date
22 May 2026

Abstract

The architectural shifting of corporate disclosure mechanisms within digitalized global markets necessitates a profound re-engineering of routine transaction recording pipelines to sustain organizational survival. This investigation adopts a non empirical qualitative descriptive approach utilizing a rigorous systematic literature review design to examine the multi dimensional impact of digital technology adoption on contemporary financial frameworks. The analytical model relies on a multi layered qualitative synthesis technique to evaluate the underlying causal relationships between automated processing platforms, professional role adjustments, and internal control vulnerabilities. The findings indicate that while advanced cloud networks and robotic automation maximize processing efficiency, they actively force human practitioners to discard routine mechanical roles and assume high level advisory positions. Furthermore, the implementation of decentralized blockchain architectures and cognitive auditing tools embeds continuous anomaly tracking directly into governance frameworks, significantly reducing corporate fraud risks while simultaneously introducing system dependency variables. This study concludes that long term corporate resilience depends on the strategic alignment between advanced technological infrastructure and mature human resource capabilities.  

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Journal Info

Abbrev

prosperia

Publisher

Subject

Description

Prosperia: Journal of Economic Development, Accounting, and Global Markets is a peer-reviewed academic journal dedicated to publishing high-quality scholarly works in the fields of economics, accounting, finance, and global market studies. The journal provides an international platform for ...