Digital Transformation in Accounting: Navigating the Future of the Profession Through Systematic Review and Meta-analysis
Abstract
This research conducts a systematic literature review using the PRISMA framework to examine the impact of digital technology on the accounting profession, focusing on its implications for the training and practice of future accountants. Central themes explored include Big Data, data analytics, artificial intelligence, blockchain technology, and the integration of these technologies into accounting education and practice. The review analyzes studies published between 2019 and 2023, emphasizing the need for future accountants to adapt to significant technological advancements. Key findings highlight the importance of developing skills in questioning, critical thinking, data analysis, and effective communication to utilize digital technologies effectively. The study also reveals a shift in the accounting curriculum toward integrating contemporary skills like sustainability, technology issues, and ethical considerations in response to the evolving demands of the profession. A gap between theoretical research and practical application is identified, suggesting the need for empirical studies on the real-world implementation of digital technologies in accounting. The research concludes that future accountants must be adept in both new technologies and traditional accounting principles, advocating for a balanced and forward-looking approach in accounting education. The study provides recommendations for future research, including expanding the scope to emerging technologies and global perspectives and bridging the gap between theory and practice. This research contributes to the understanding of the dynamic interplay between technology and accounting, highlighting the need for ongoing adaptation in the accounting sector.
Keywords: digital technology, accounting, Big Data, artificial intelligence, systematic literature review, PRISMA
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