GoodWill Journal of Economics, Management, and Accounting
Vol. 6 No. 1 (2026): April 2026

Digital Transformation in Financial Management: A Systematic Literature Review and Future Research Agenda

Rruki Ambar Arum (Pepabri University)
Lina Mariana (Universitas Indonesia Timura)
Muh. Faisal Jufry (Politeknik lp3i makassar)



Article Info

Publish Date
30 Apr 2026

Abstract

Digital transformation is reshaping financial management by integrating artificial intelligence (AI), machine learning (ML), FinTech, blockchain, big data analytics, cloud computing, automation, and digital platforms into financial decision-making and processes. However, the literature remains fragmented across technologies, financial functions, theories, and research contexts, limiting understanding of how digital transformation creates value. This study aims to synthesize literature on digital transformation in financial management, identify dominant technologies and research themes, examine financial functions and outcomes, and formulate a research agenda. A Systematic Literature Review (SLR) was conducted using a search strategy based primarily on Scopus and complemented by Web of Science for peer-reviewed studies published between 2021 and 2026. The review followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 framework. Studies were analyzed through descriptive mapping, bibliometric analysis using VOSviewer, thematic coding, and theoretical analysis. Findings indicate that AI and ML, FinTech, blockchain, big data analytics, and automation are transforming financial planning, investment, financing, liquidity management, risk management, performance evaluation, and financial governance. Digital transformation can improve information quality, efficiency, predictive capability, innovation, and organizational agility, while introducing cybersecurity, regulatory, privacy, and technological dependency risks. The study develops an integrated framework linking digital technologies, financial capabilities, management processes, and financial outcomes, and identifies opportunities for research on intelligent finance, resilience, sustainability, emerging economies, and Islamic financial management.

Copyrights © 2026






Journal Info

Abbrev

GoodWill

Publisher

Subject

Economics, Econometrics & Finance

Description

GoodWill Journal of Economics, Management, and Accounting, published by the Amerta Institute under Yayasan Amerta Insan Unggul, is a peer-reviewed electronic scholarly journal dedicated to advancing research in the fields of economics, management, and accounting. The journal is registered with ...