Accounting and auditing in the age of digital transformation

Thao Thi Phuong Nguyen and Nguyen Van Ninh

Digital Transformation and Society, 2026, vol. 5, issue 4, 461-481

Abstract: PurposeIn recent years, digital transformation in accounting and auditing has emerged as a central issue shaped by technology and artificial intelligence. The analysis focuses on how such digital transformation is represented through research keywords, collaborative networks and conceptual platforms.Design/methodology/approachData were collected from Web of Science and Scopus for the period 2002–2025. After removing 324 duplicate articles, 1,152 documents were analysed using Bibliometrix (R) and VOSviewer, with a focus on keyword co-occurrence, collaboration and thematic mapping.FindingsThe results show that keywords such as digital, data, accounting and auditing play a key role in the research field. Co-authorship analysis indicates that the collaborations span Europe, North America and emerging Asian economies. The thematic map is formed with four main groups: motor themes (digital, data, role), basic themes (framework, digital transformation, accounting), niche themes (bank, support, chains) and emerging/declining themes (learning, research, enterprises).Research limitations/implicationsThe study is limited to English-language journal documents and metadata analysis; other sources and theoretical integration should be included in further research.Practical implicationsThe findings help professionals design digital adoption strategies and update training for accounting and auditing.Social implicationsDigital transformation enhances transparency, reliability and stakeholder trust, informs policy and accountability in the digital era.Originality/valueThis review offers an integrated overview of digital transformation in accounting and auditing, clarifying stable foundations and dynamic thematic directions. It extends prior accounting–technology perspectives through combined Scopus, Web of Science data and science mapping analysis of thematic evolution.

Keywords: Digital transformation; Technology; Accounting; Auditing (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/dts/article/5/4/461/135277 ... n-the-age-of-digital (text/html)
https://www.emerald.com/dts/article-pdf/5/4/461/11425755/dts-08-2025-0272en.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:dtspps:dts-08-2025-0272

DOI: 10.1108/DTS-08-2025-0272

Access Statistics for this article

Digital Transformation and Society is currently edited by Professor Robin Qiu

More articles in Digital Transformation and Society from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().