The Evolution of Digital Accounting and Accounting Information Systems in the Modern Business Landscape

Abstract

Purpose: The study aims to investigate the evolution of digital accounting and accounting information systems (AIS) in the Modern Business Landscape through a qualitative examination of the existing literature. Research Design and Methodology: Employing a systematic review approach, the research examines academic journals, books, and conference proceedings relevant to digital accounting and AIS. The selection criteria focus on publication credibility, relevance, and recency, as well as the contributions to theoretical and empirical knowledge. Data collection integrates searching, screening, and supplementary techniques such as content analysis, citation analysis, and bibliometric analysis. Qualitative methods like coding, categorization, and thematic analysis are used to dissect and identify prevalent themes and theoretical frameworks within the literature. Findings and Discussion: The findings reveal a rich tapestry of historical progression, technological advancements, and organizational implications of digital accounting and AIS. From the automation of routine tasks to the integration of advanced analytics and implications for workforce dynamics, digital accounting emerges as a transformative force shaping organizational practices and strategic decision-making. Implications: The study underscores the foundational role of technology in shaping the trajectory of digital accounting, with implications for efficiency, accuracy, transparency, and strategic planning within organizations.