Analysis of IT Implementation in Computerized Accounting Systems in Digitalization Era
DOI:
https://doi.org/10.60090/kar.v7i1.1449.14-20Keywords:
Information Technology, Computerized Accounting, system, digitalizationAbstract
This study examines the implementation of Information Technology (IT) in computerized accounting systems and its transformative impact on accounting practices in the era of digitalization. Using a qualitative methodology through a systematic literature review, this research synthesizes findings from academic journals, books, and professional reports. The study reveals that cloud computing, Artificial Intelligence (AI), Big Data analytics, blockchain, and Internet of Things (IoT) technologies significantly enhance accuracy, efficiency, security, and decision-making in accounting. The findings further highlight challenges such as Impact of IT on Efficiency and Accuracy in Accounting, Ethical, Security, and Privacy Challenges, Strategic Transformation of the Accounting Profession, and Technological Integration and Organizational Performance. The study contributes to the growing body of literature by offering insights into technological integration and identifying future research opportunities to improve digital accounting practices.
References
ACCA. (2016). Professional accountants—the future: Drivers of change and future skills. Association of Chartered Certified Accountants.
Agarwal, R., & Gao, G. (2019). The digitalization of accounting: Preparing future accountants. Jour-nal of Accounting and Technology, 14(2), 45–58.
Bach, L., Mihaylov, M., & Zhang, S. (2020). Blockchain applications in financial reporting. Journal of Emerging Technologies in Accounting, 17(1), 85–102.
Bhimani, A. (2015). Exploring the impact of digital technologies on accounting. Journal of Manage-ment Accounting Research, 27(1), 1–24. https://doi.org/10.2308/jmar-51057
Botta, A., de Donno, M., Persico, V., & Pescapé, A. (2021). Cybersecurity risks in cloud-based ac-counting systems. Computers & Security, 105, 102–122.
Brynjolfsson, E., & McAfee, A. (2014). The second machine age: Work, progress, and prosperity in a time of brilliant technologies. W. W. Norton & Company.
Chen, Y., Han, X., & Zhang, L. (2021). Blockchain and AI in modern accounting. Accounting Per-spectives, 20(4), 567–589.
Crosby, M., Pattanayak, P., Verma, S., & Kalyanaraman, V. (2016). Blockchain technology: Beyond bitcoin. Applied Innovation Review, 2, 6–19.
Debreceny, R., & Gray, G. L. (2019). Artificial intelligence adoption in auditing and accounting. In-ternational Journal of Accounting Information Systems, 34, 1–14.
Floridi, L., Holweg, M., Taddeo, M., & Zhu, J. (2020). Ethical challenges of AI: A framework for re-sponsible adoption. AI & Society, 35, 511–535.
Hashem, I. A. T., Yaqoob, I., Anuar, N. B., Mokhtar, S., Gani, A., & Khan, S. (2015). The rise of “big data” on cloud computing: Review and open research issues. Information Systems, 47, 98–115.
Hassan, M., Fox, B., & Walker, L. (2020). Technology-enabled learning in accounting education: Trends and challenges. Journal of Accounting Education, 51, 100–132.
IFAC. (2018). International education standards: Professional skills in accounting. International Federation of Accountants.
IFAC. (2020). Digital transformation and the future accountant. International Federation of Ac-countants.
Jagani, R., Ofori, E., & Choi, J. (2020). Data analytics for decision-making in accounting. Journal of Accounting Analytics, 4(2), 33–50.
Lacity, M., Khan, S., & Willcocks, L. (2016). Cloud adoption in enterprises: Lessons and insights. MIS Quarterly Executive, 15(1), 21–45.
Laursen, G., & Thorlund, J. (2016). Business analytics for managers: Taking business intelligence beyond reporting. Wiley.
Lee, J., Park, S., & Kim, H. (2019). Cyber risks in digital accounting systems: An emerging threat landscape. Journal of Information Systems, 33(3), 123–140.
Li, S., & Lai, C. (2021). Cross-functional collaboration in digital accounting environments. Account-ing Research Journal, 34(2), 178–196.
Mittelstadt, B. D., Allo, P., Taddeo, M., Wachter, S., & Floridi, L. (2016). The ethics of algorithms: Mapping the debate. Big Data & Society, 3(2), 1–21.
Rogers, D. (2012). The impact of technology on accounting efficiency. Journal of Accounting and Or-ganizational Change, 8(3), 358–375.
Swan, M. (2015). Blockchain: Blueprint for a new economy. O’Reilly Media.
Wang, X., & Hou, J. (2021). Digital collaboration in accounting teams: A modern capability. Inter-national Journal of Accounting & Information Management, 29(4), 512–530.
Zhang, Y., Li, H., & Chen, P. (2020). Digital transformation in accounting: Drivers and outcomes. Accounting Horizons, 34(4), 25–48.
Zhang, Z., Huang, C., & Chan, S. (2021). The rise of cybersecurity threats in financial systems: Im-plications for accounting. Journal of Cybersecurity, 7(1), 1–13.
Zhu, J., & Cai, Y. (2020). Artificial intelligence for fraud detection and financial forecasting: A re-view. Expert Systems with Applications, 161, 113–123.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Rahmawati Ulfah, Jamaah Akhmad , Yunistiyani Vina
This work is licensed under a Creative Commons Attribution 4.0 International License.
