<![CDATA[This study explores the development of research on the impact of digitalization on financial accounting practices. The objective is to analyze Scopus-indexed publications to identify key themes, theoretical approaches, research methods, and geographical focuses. A qualitative literature review was conducted, examining 207 articles published between 2006 and 2025 using the keyword "digitalization on financial accounting." The results indicate a significant increase in scholarly interest post-2018, with a surge in publications highlighting the growing importance of digital transformation in financial accounting. The research identifies key institutions and countries contributing to the discourse, with a notable influence from Eastern European institutions, particularly Russia. The publications predominantly comprise articles across business, management, accounting, computer science, and economics. In conclusion, digitalization has emerged as a critical area of academic inquiry in financial accounting, with profound implications for practice, regulation, education, and theory. The study emphasizes the need for a consolidated understanding of the evolving landscape and informs future research agendas. These findings suggest that the integration of digital technologies into financial accounting is reshaping the field, necessitating updated accounting practices, educational curricula, and regulatory frameworks.]]>
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