Digital Transformation in Accounting for Sustainable Development: Mapping the Intellectual Structure

Abstract

The learning and practice of accounting in recent times has been impacted by digital technologies such as artificial intelligence (AI), blockchain, enterprise resource planning (ERP) systems, cloud platforms, and data analytics. Existing studies have been examined in specific contexts, yet the comprehensive study of their global intellectual structure and links to sustainability is underexplored. The study focuses on conducting a bibliometric analysis of 7,302 Scopus-indexed publications from 2000 to 2024 at the intersection of digital transformation, accounting information systems (AIS), information technology (IT), and sustainable development. VOSviewer was used for network visualization, and Excel was employed for descriptive analysis to track publication trends, leading journals, authors, institutions, and countries and to map co-authorship, co-citation, and keyword co-occurrence networks. The findings show a rise in research output after 2017, motivated by interest in blockchain, AI, and ESG-related reporting. While emerging hubs such as Indonesia and India are gaining prominence, the United States and China dominate global output. The intellectual framework of the discipline is grounded in traditional information systems theories (TAM, TPB, and the IS success model), organizational viewpoints (resource-based perspective), and accounting-specific applications, but contemporary trends include machine learning, blockchain, and sustainability. Progression in the theme shows a shift from studies on ERP and MIS adoption towards advanced analytics, fintech, and the integration of ESG factors. Still, the reliance on the Scopus database and the limitation to English-language publications narrow the scope of the study to ignore publications in languages other than English; therefore, future studies should expand database coverage and integrate bibliometric mapping with systematic content reviews.