Digital Transformation In Accounting: Systematic Review

Abstract :

Although the subject of digital transformation in Accounting has been widely discussed in the media, there is still a considerable absence of studies on the key research topics in the scientific literature, as well as the trends and impacts on professionals working in this area. Aiming to narrow this gap, the objective of this research is to investigate academic studies on digital transformations in the area of Accounting, map the literature and point out research opportunities. For this purpose, a Systematic Literature Review (SLR) was performed, selecting the publications made up to December 2019, propose a categorization of articles, as well as point out the evolution and scope of the scientific studies published. The results found on about digital transformation in Accounting, in the Scopus and Web of Science databases, is still reduced, but show an increasing curve in the last three years. Moreover, the literature points to the effects on the education of accounting professionals, which is directly complementary to the need for technical skills and knowledge to be developed in the training of professionals. Innovations in digital base technologies, such as blockchain, artificial intelligence, big data, among others, appear with great emphasis this work. Finally, subjects related to the impacts on accounting professionals are still limited and represent the most sensitive aspects, which allows to assess the effects of digital transformation as the focus on future opportunities and also major challenges for the profession.