The unaccounted effects of digital transformation: implications for accounting, auditing and accountability research

Argento, Daniela; Dobija, Dorota; Grossi, Giuseppe; Marrone, Mauricio; Mora, Luca

Abstract

Purpose
This paper aims to uncover the unaccounted effects of digital transformation on accounting, auditing and accountability. It explores the extant academic research and introduces the AAAJ Special Issue titled Accountability for a Connected Society: the Unaccounted Effects of Digital Transformation.

Design/methodology/approach
A methodological approach combining bibliometric analysis techniques with a qualitative literature review was used to explore relevant academic research. This approach facilitates the identification of thematic clusters within the literature and supports the subsequent qualitative analysis of the studies within each cluster. The qualitative literature review employed an analytical model grounded in organisational science literature, focusing on three predominant levels of analysis: individual, organisational and societal.

Findings
The bibliometric analysis technique led to the identification of seven thematic clusters covering the impact of digital transformation on (1) accounting; (2) adoption, accounting education and e-government; (3) management control; (4) auditing and the auditing profession; (5) public sector auditing and digital technologies; (6) digital innovations for a sustainable future; and, finally, (7) digital trust and cybersecurity. The subsequent qualitative literature review of the papers belonging to each thematic cluster led to an integration of those themes into three macro-clusters: accounting, auditing and accountability.

Originality/value
This work’s innovative combination of methods, including bibliometric and manual techniques, enhances its ability to identify key research topics and uncover further research directions. Several promising directions are suggested for future research.

Citation

Argento, D., Dobija, D., Grossi, G., Marrone, M., & Mora, L. (online). The unaccounted effects of digital transformation: implications for accounting, auditing and accountability research. Accounting, auditing, & accountability, https://doi.org/10.1108/aaaj-01-2025-7670

• Journal Article Type: Article
• Acceptance Date: Feb 25, 2025
• Online Publication Date: Mar 26, 2025
• Deposit Date: Mar 31, 2025
• Publicly Available Date: Mar 31, 2025
• Journal: Accounting, Auditing & Accountability Journal
• Print ISSN: 0951-3574
• Publisher: Emerald
• Peer Reviewed: Peer Reviewed
• DOI: https://doi.org/10.1108/aaaj-01-2025-7670
• Keywords: Digital transformation, Multilevel framework, Bibliometric review, Accounting, Auditing, Accountability
• Public URL: http://researchrepository.napier.ac.uk/Output/4191243