Transformation of Traditional Accounting Towards Sustainable and Digital Accounting in Indonesia: A Literature Review

Neks Triani (), Arifuddin, Nur’Illiyyien and Asri Usman
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Neks Triani: Hasanuddin University
Arifuddin: Hasanuddin University
Nur’Illiyyien: Hasanuddin University
Asri Usman: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 846-863 from Springer

Abstract: Abstract Regulatory climate change (ISSB/IFRS S1–S2), investor pressure for ESG transparency, and the adoption of digital technologies (AI, blockchain, RPA, XBRL) are driving the transformation of traditional accounting towards sustainable and digital accounting. This article presents a systematic literature review (SLR) using PRISMA guidelines on 30 fully downloadable international journal articles (Scopus/WoS). The objectives are: (1) to map the research landscape on accounting transformation in Indonesia and relevant global contexts, (2) to formulate an integrated conceptual framework linking institutional and dynamic capabilities with socio-technical theory, (3) to identify research gaps and future agendas. The results reveal four main themes: (i) institutional and regulatory drivers (OJK, ISSB) that accelerate ESG and IR reporting, (ii) digital enablers (ERP/S-ERP, XBRL, blockchain, AI/RPA) that improve reporting quality, timeliness, and comparability, (iii) organizational capabilities and competencies (data literacy, governance, assurance) as prerequisites for transformation, and (iv) its impact on firm value, carbon disclosure quality, and decision-making. The article concludes with policy and practical implications for Indonesian firms, limitations of SLR, and a future research agenda.

Keywords: Traditional Accounting; Sustainability; Digital Accounting; Social; Environmental Governance (search for similar items in EconPapers)
Date: 2026
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DOI: 10.2991/978-94-6239-709-5_58

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