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

Daniela Argento et al.

Accounting Auditing and Accountability Journal2025https://doi.org/10.1108/aaaj-01-2025-7670article
AJG 3ABDC A*
Weight
0.56

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.

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https://doi.org/https://doi.org/10.1108/aaaj-01-2025-7670

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@article{daniela2025,
  title        = {{The unaccounted effects of digital transformation: implications for accounting, auditing and accountability research}},
  author       = {Daniela Argento et al.},
  journal      = {Accounting Auditing and Accountability Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1108/aaaj-01-2025-7670},
}

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

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Evidence weight

0.56

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.55 × 0.4 = 0.22
M · momentum0.75 × 0.15 = 0.11
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.