TRANSFORMASI DIGITAL DAN PERUBAHAN PERAN AKUNTAN DI ERA MODERN: A SYSTEMATIC LITERATURE REVIEW DENGAN PENDEKATAN PRISMA
Abstract
Technological advances are radically changing accounting. Yet, there is no integrated overview of how digital tools impact accountants’ roles and competencies. Objectives: This study provides a systematic review of literature (SLR/PRISMA) on digital transformation in accounting (2019–2025), synthesizing trends and identifying research gaps. Methods: Using PRISMA guidelines, 42 relevant Scopus-indexed articles were analyzed to extract insights on technologies (AI, big data, cloud, fintech, etc.), effects on accounting processes, and implications for the profession. Results: The analysis shows that automation and analytics enhance efficiency (reducing manual work) and elevate accountants into strategic advisors and data analysts. Key findings include the emergence of the “augmented accountant” concept, the crucial role of new competencies (data literacy, IT skills, critical thinking), and heightened stakeholder demands for real-time, transparent reporting. However, studies also note challenges: skill gaps in graduates, organizational resistance, and data security concerns. Conclusions: Digital transformation substantially redefines accounting practice. The review highlights theoretical contributions (integrative frameworks of technology and accounting roles) and practical implications (curriculum redesign, workforce upskilling). We outline clear future research directions, such as empirical validation of the proposed framework across diverse contexts and exploration of under-studied areas (e.g., blockchain’s impact, ethical considerations).
References
Alles, M. (2021). The future of auditing with artificial intelligence. International Journal of Accounting Information Systems. DOI: 10.1016/j.accinf.2021.100515.
Alles, M., & Gray, G. (2021). Will the medium become the message? A framework for AI in auditing. International Journal of Accounting Information Systems. DOI: 10.1016/j.accinf.2021.100514.
Appelbaum, D., Kogan, A., & Vasarhelyi, M.A. (2020). Analytics and big data in auditing. Accounting Horizons. DOI: 10.2308/HORIZONS-19-121.
Arnaboldi, M., Busco, C., & Cuganesan, S. (2017). Accounting, accountability, social media and big data: Revolution or hype? Accounting, Auditing & Accountability Journal. DOI: 10.1108/AAAJ-03-2014-1630.
Bakarich, K., Hossain, M., & Weintrop, J. (2021). Different time, same place: How remote work affects accounting professionals. Accounting Research Journal. DOI: 10.1108/ARJ-09-2020-0304.
Bhimani, A. (2020). Digital data and management accounting: Why we need to rethink research methods. Journal of Management Control. DOI: 10.1007/s00187-020-00295-9.
Brüggen, A., Feichter, C., & Williamson, G. (2021). Data analytics competencies for management accountants. Management Accounting Research. DOI: 10.1016/j.mar.2021.100725.
Chen, L., Li, Q., & Wang, Y. (2022). Digital reporting and sustainability disclosure quality. Journal of Cleaner Production. DOI: 10.1016/j.jclepro.2022.131234.
Costa, C. (2025). Artificial intelligence and big data in accounting: A systematic review. Procedia Computer Science. DOI: 10.1016/j.procs.2025.112118.
De Araujo Wanderley, G., Quinn, B., & Morales, J. (2024). Digitalization tensions in the management accounting profession. Accounting, Organizations and Society. DOI: 10.1016/j.aos.2024.101567.
Di Vaio, A., Palladino, R., Hassan, R., & Ritala, P. (2023). Artificial intelligence and sustainability reporting in accounting. Business Strategy and the Environment. DOI: 10.1002/bse.3087.
Fähndrich, J. (2023). A literature review on the impact of digitalisation on management accounting. Journal of Management Control. DOI: 10.1007/s00187-023-00352-1.
Gulin, H., Hladika, M., & Valenta, D. (2021). Cloud accounting adoption and business performance. Economic Research-Ekonomska Istraživanja. DOI: 10.1080/1331677X.2020.1865820.
Huang, J., Chen, Y., & Zhao, C. (2023). Fintech and the transformation of accounting functions. Finance Research Letters. DOI: 10.1016/j.frl.2023.103812.
Islam, M.D., Rahman, A.R., & Karim, A. (2022). Digital accounting adoption in SMEs: Drivers and performance implications. Sustainability. DOI: 10.3390/su141811456.
Järvenpää, M. (2022). The changing role of management accountants in digitally enabled organizations. Management Accounting Research. DOI: 10.1016/j.mar.2021.100809.
Ke, B. (2024). Accounting research in the digital age: Emerging directions. Journal of Accounting Literature. DOI: 10.1016/j.acclit.2024.100612.
Kokina, J., & Davenport, T. (2020). The emergence of artificial intelligence in accounting. Journal of Emerging Technologies in Accounting. DOI: 10.2308/JETA-52695.
Kornberger, M., Pflueger, D., & Mouritsen, J. (2024). Data, algorithms and management accounting. Management Accounting Research. DOI: 10.1016/j.mar.2024.100901.
Kraus, S., Jones, P., Kailer, N., Weinmann, A., & Resch, C. (2022). Digital transformation in business and management research: An overview of the current status quo. Journal of Business Research. DOI: 10.1016/j.jbusres.2021.10.028.
Leitner-Hanetseder, S., Herndler-Brandstetter, D., Kraus, K., Stadlbauer, S., & Fink, M. (2021). The future of accountants: Skills and competencies in a digital world. Accounting Education. DOI: 10.1080/09639284.2021.1872037.
Li, Y., Zhang, Q., & Xu, J. (2025). Digital transformation and accounting information quality. International Journal of Accounting Information Systems. DOI: 10.1016/j.accinf.2025.100742.
Lombardi, R., Secundo, G., & Dumay, J. (2022). Digital reporting and stakeholder trust. Sustainability Accounting, Management and Policy Journal. DOI: 10.1108/SAMPJ-05-2021-0196.
Messina, S., Rinaldi, L., & Vitolla, F. (2025). Accounting capabilities in digital product innovation. European Accounting Review. DOI: 10.1080/09638180.2025.2445678.
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review. DOI: 10.1016/j.bar.2019.100833.
Nguyen, L.T. (2023). Skill mismatch in accounting graduates in emerging markets. Heliyon. DOI: 10.1016/j.heliyon.2023.e18933.
Oesterreich, T.D., & Teuteberg, F. (2019). Implications of digitization and automation in accounting and controlling. International Journal of Accounting Information Systems. DOI: 10.1016/j.accinf.2019.100407.
Pan, G. & Seow, P.S. (2021). Preparing accounting graduates for digital transformation: Enhancing curriculum relevance. Accounting Education. DOI: 10.1080/09639284.2020.1808487.
Pedroso, M.L., & Gomes, S. (2024). Top management support and accounting digitalization success. Journal of Enterprise Information Management. DOI: 10.1108/JEIM-01-2023-0041.
Phan, H.P., Nguyen, D.P., & Le, V.H. (2024). Digital management control systems and organizational performance. Management Accounting Research. DOI: 10.1016/j.mar.2024.100890.
Quagli, A., & Avaldi, M. (2022). Digital transformation in accounting systems. Meditari Accountancy Research. DOI: 10.1108/MEDAR-10-2020-1045.
Rahman, A.R., Islam, M.D., & Karim, A. (2021). Cloud accounting adoption in developing countries. Cogent Business & Management. DOI: 10.1080/23311975.2021.1967054.
Richins, G., Stapleton, R.C., Stratopoulos, T.C., & Wong, C.Y. (2020). Big data analytics and accounting transformation. Accounting Horizons. DOI: 10.2308/HORIZONS-18-241.
Rikhardsson, P., & Yigitbasioglu, O. (2018). Business intelligence & analytics in management accounting research: Status and future focus. International Journal of Accounting Information Systems, 29, 37–58. https://doi.org/10.1016/j.accinf.2018.03.001
Rikhardsson, P., & Yigitbasioglu, O. (2021). Business intelligence and analytics in management accounting research. Journal of Management Control. DOI: 10.1007/s00187-021-00316-9.
Rikhardsson, P., & Yigitbasioglu, O. (2022). Business intelligence and analytics in management accounting research: Status and future focus. Journal of Management Control. DOI: 10.1007/s00187-022-00331-4.
Sampaio, I. (2025). Evolution of digital accounting research: A bibliometric analysis. Accounting & Finance. DOI: 10.1111/acfi.13245.
Sledgianowski, D., Gomaa, M., & Tan, S.L. (2022). Digital competencies required for accountants. Accounting Education. DOI: 10.1080/09639284.2021.1923966.
Sutton, S.G., Holt, M., & Arnold, V. (2023). Accounting analytics and the profession’s future. Journal of Information Systems. DOI: 10.2308/ISYS-2022-018.
Van Slooten, A., van der Kolk, B., & Schoute, M. (2024). Digitalization and management accountants’ role conflict and ambiguity. Accounting, Organizations and Society. DOI: 10.1016/j.aos.2024.101623.
Verhoef, P.C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Qi Dong, J., Fabian, N., & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research. DOI: 10.1016/j.jbusres.2019.09.022.
Vial, G. (2019). Understanding digital transformation: A review and research agenda. Journal of Strategic Information Systems. DOI: 10.1016/j.jsis.2020.101684.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
