7. The power of digital accounting: A bibliometric literature review analysis
EEG Investiga23 Tammi

7. The power of digital accounting: A bibliometric literature review analysis

Silva, R., Rodrigues, M., Oliveira, C., Bessa, R., & Franco, M. (2025). The power of digital accounting: A bibliometric literature review analysis. Journal of General Management. https://doi.org/10.1177/03063070251332038


This article examines the evolution and impact of digital accounting through a bibliometric analysis and a systematic literature review. Digital accounting is defined as the use of digital technologies, software, and systems to automate accounting processes, improving efficiency, accuracy, and access to financial information. Using Web of Knowledge and Scopus databases, the study analyzes 86 articles with Bibliometrix (R) and the PRISMA method, revealing rapidly growing academic interest, especially after 2019, while highlighting the need for further empirical research.

The literature is organized into three main clusters: (1) scientific mapping of digital accounting, focusing on information systems, fraud detection, and auditing; (2) digital records management, emphasizing efficiency gains alongside challenges related to data integrity, security, and long-term access; and (3) digital skills, stressing the importance of technical competencies in AI and Big Data, combined with soft skills. Overall, digital accounting enhances real-time decision-making and competitiveness but raises cybersecurity, interoperability, and organizational change challenges, reshaping accountants into strategic advisors.

Tämä jakso on lisätty Podme-palveluun avoimen RSS-syötteen kautta eikä se ole Podmen omaa tuotantoa. Siksi jakso saattaa sisältää mainontaa.

Jaksot(108)

20. A Discomforting Pedagogy of Poverty: Discourses, Representations and Vulnerabilities

20. A Discomforting Pedagogy of Poverty: Discourses, Representations and Vulnerabilities

Hutton, M., & Heath, T. (2025). A Discomforting Pedagogy of Poverty: Discourses, Representations and Vulnerabilities. Sociology. https://doi.org/10.1177/00380385251380772This article proposes a “pedag...

20 Maalis 10min

19. Exploring the longitudinal impact of entrepreneurial education on entrepreneurial competences and intentions: evidence of an asymmetric polarization effect

19. Exploring the longitudinal impact of entrepreneurial education on entrepreneurial competences and intentions: evidence of an asymmetric polarization effect

Almeida, D. C., Afonso, P., Ferreira, L. P., & Soares, A. M. (2026). Exploring the longitudinal impact of entrepreneurial education on entrepreneurial competences and intentions: evidence of an asymme...

10 Maalis 5min

18. Framework for cross-border governance: from cross-border critical factors to sustainable development

18. Framework for cross-border governance: from cross-border critical factors to sustainable development

Krüger, C., Pennabel, A. F., Paschoalotto, M. A. C., Guimarães, F. H. C. B., Medeiros Kruger, N. R., Meneguzzo, M., Passador, C. S., & Ferreira Caldana, A. C. (2024). Framework for cross-border govern...

6 Maalis 11min

17. Do earnouts create the right incentives? Earnings management around earnout-based acquisitions

17. Do earnouts create the right incentives? Earnings management around earnout-based acquisitions

Coelho, A. P., & Loureiro, G. (2025). Do earnouts create the right incentives? Earnings management around earnout-based acquisitions. Journal of Financial Research. https://doi.org/10.1111/jfir.70007T...

3 Maalis 13min

16. 30th birthday celebrations: Views from the top about future management research and practice

16. 30th birthday celebrations: Views from the top about future management research and practice

Ratten, V., Newman, A., Palacios-Marqués, D., Mckeown, T., Casais, B., Prentice, C., Nuñez-Sánchez, J. M., Liñán, F., Stanton, P., Le, H., Aseri, M. A., & Walton, S. (2026). 30th birthday celebrations...

24 Helmi 11min

15. Between promise and practice: a scoping review of the democratic outcomes of youth participation in local governance

15. Between promise and practice: a scoping review of the democratic outcomes of youth participation in local governance

Ramos, F., Tavares, A. F., & da Cruz, N. F. (2026). Between promise and practice: a scoping review of the democratic outcomes of youth participation in local governance. Children and Youth Services Re...

20 Helmi 12min

14. Science and productivity in European firms: how do regional innovation modes matter?

14. Science and productivity in European firms: how do regional innovation modes matter?

Barbosa, N., & Faria, A. P. (2026). Science and productivity in European firms: how do regional innovation modes matter? European Planning Studies, 34(1), 84–106. https://doi.org/10.1080/09654313.2025...

17 Helmi 5min

13. Balancing the double-edged sword of artificial Intelligence: Job demands, resources, and Work–Life balance

13. Balancing the double-edged sword of artificial Intelligence: Job demands, resources, and Work–Life balance

Pinho, J. C., Fontes, A., & Santos, G. G. (2026). Balancing the double-edged sword of artificial Intelligence: Job demands, resources, and Work–Life balance. Computers in Human Behavior Reports, 21, 1...

13 Helmi 9min

Suosittua kategoriassa Tiede

rss-mita-tulisi-tietaa
hippokrateen-vastaanotolla
tiedekulma-podcast
rss-hereilla
utelias-mieli
rss-duodecim-lehti
rss-jyvaskylan-yliopisto
rss-astetta-parempi-elama-podcast
university-of-eastern-finland
ihanat-ipanat
docemilia
sotataidon-ytimessa
rss-ranskaa-raakana
rss-laakaripodi
rss-lihavuudesta-podcast