7. The power of digital accounting: A bibliometric literature review analysis

Silva, R., Rodrigues, M., Oliveira, C., Bessa, R., & Franco, M. (2025). The power of digital accounting: A bibliometric literature review analysis. Journal of General Management. https://doi.org/10.1177/03063070251332038This article examines the evolution and impact of digital accounting through a bibliometric analysis and a systematic literature review. Digital accounting is defined as the use of digital technologies, software, and systems to automate accounting processes, improving efficiency, accuracy, and access to financial information. Using Web of Knowledge and Scopus databases, the study analyzes 86 articles with Bibliometrix (R) and the PRISMA method, revealing rapidly growing academic interest, especially after 2019, while highlighting the need for further empirical research.The literature is organized into three main clusters: (1) scientific mapping of digital accounting, focusing on information systems, fraud detection, and auditing; (2) digital records management, emphasizing efficiency gains alongside challenges related to data integrity, security, and long-term access; and (3) digital skills, stressing the importance of technical competencies in AI and Big Data, combined with soft skills. Overall, digital accounting enhances real-time decision-making and competitiveness but raises cybersecurity, interoperability, and organizational change challenges, reshaping accountants into strategic advisors.