The implementation of ERP, cloud computing, blockchain, and AI enhances the quality, comparability, and transparency of accounting information, with effectiveness determined by governance readiness, institutional trust, and human resources, particularly among SMEs and the public sector in developing countries.
The implementation of ERP, cloud computing, blockchain, and AI enhances the quality, comparability, and transparency of accounting information, with effectiveness determined by governance readiness, institutional trust, and human resources, particularly among SMEs and the public sector in developing countries.
R. Safitri, Emylia Yuniarti, Sindy Elisia Husna et al.· Journal of Multiperspectives...· 0 citations
This study aims to analyze digital transformation in institutions as a structural shift that reshapes the logic of communication, patterns of power, and mechanisms of trust building within organizations. This study is grounded in the assumption that digitalization is no longer limited to the adoption of technical tools but has evolved into an organizational and governance framework driven by algorithms and recommendation platforms, with direct implications for communication practices, levels of transparency, and organizational culture. This study adopts a descriptive–analytical approach based on a critical review of peer-reviewed academic research published from 2019 until the beginning of 2026. To ensure methodological rigor and transparency, the review process follows the PRISMA guidelines. Relevant studies were identified through comprehensive searches of major academic databases (Scopus, Web of Science, and Google Scholar), and the final sample contained all scholarly publications that address digital transformation in institutional communication within the specified timeframe. The number of studies that met the conditions amounted to 92 studies and reports. The sample draws on several theoretical frameworks, including technological determinism, communication visibility, diffusion of innovations, and uses and gratifications, thereby enabling a comprehensive examination of the relationship between digital transformation and institutional communication from a closed hierarchical model into an interactive networked system increasingly shaped by algorithmic logics and governance mechanisms that redistribute visibility and influence within institutions. The results suggest that the success of digital transformation is more closely associated with organizational culture and transformational digital leadership than with technical infrastructure alone. Moreover, audiences have become active co-producers of meaning and trust through interaction and user-generated content. In conclusion, digital transparency and organizational communication visibility constitute key foundations of institutional trust, highlighting the need for clear frameworks of digital transformation, particularly in the Arab context.
R. Aissani, Haneen Mohammad Shabaneh, Haneen Kanaan et al.· Journalism and Media· 0 citations
The rapid growth of global e-commerce has positioned information technology (IT) governance as a strategic necessity for organizations operating in the digital commerce landscape. This study conducts a systematic literature review (SLR) to identify, evaluate, and synthesize scientific literature on the application of IT governance in e-commerce. Following the Kitchenham & Charters guidelines and the PRISMA 2020 reporting protocol, 40 primary studies published between 2014 and 2025 were selected from four major academic databases: Scopus, SpringerLink, ScienceDirect, and IEEE Xplore. The review is guided by three research questions addressing the frameworks applied, their impacts on e-commerce performance, and existing research gaps. The findings reveal that COBIT is the most widely adopted framework (25%), followed by the TOE Framework (15%) and ITIL (12.5%). The reviewed studies generally report positive impacts across six categories: information security, operational efficiency, innovation capability, organizational agility, business performance, and customer trust and loyalty, while several studies identify strategic IT alignment as an important mediating factor. Several COBIT-based studies in Indonesian e-commerce contexts report IT governance maturity levels of 2–3, suggesting opportunities to strengthen proactive and strategic governance practices. Significant research gaps include limited geographic coverage, insufficient representation of SMEs, a lack of longitudinal studies, low framework integration, and minimal exploration of emerging e-commerce models, such as AI-driven commerce and social commerce. These findings provide a structured evidence base for practitioners seeking to strengthen IT governance maturity and researchers identifying future research directions.
Nania Nuzulita, Elga Ignafia, A. Azzahra et al.· bit-Tech· 0 citations
The findings indicate that technologies such as blockchain, artificial intelligence, cloud computing, and XBRL have significantly transformed accounting recording, reporting, and auditing practices, but current accounting standards remain limited in addressing key issues.
Dea Syakiroh Maghfirotun Nisa'· EL MUHASABA: Jurnal Akuntans...· 0 citations
The findings reveal a significant surge in publications since 2020, with major contributions from Business, Management & Accounting and Computer Science and Computer Science and Computer Science followed by Social Sciences, Economics, and Engineering.
Nur Ismanidar, Tengku Putri Lindung Bulan, Ahmad ridha· Jurnal Investasi Islam· 0 citations
A systematic review following the PRISMA guidelines, this study analyzes Scopus-indexed papers published from 2020 to 2026 in order to shed light on how digital transformation enables sustainability-oriented outcomes and whether these contributions seem rooted in organizational change rather than represent aspirational disclosures of sustainability-related information. In the initial search phase, a total of 1,208 records were identified; after screening, retrieval and eligibility assessment of these studies from both electronic databases and hand-searching, just 78 studies were included in the final synthesis. Our findings show that digital transformation drives sustainability in six main avenues—namely ESG governance, eco-innovation, decarbonization, circular economy practices, digital maturity and social sustainability. However, with digital transformation being identified as sustainability by other means, without appropriate organizational capabilities and data governance that include adequate data and analytics support for innovation routines, regulatory pressures and strategic decision-making processes to be adopted together at scale across an organization because they are complementary. Also, the review suggests that by relying heavily on a style of quantitative testing based on looking for associations between concepts in datasets empirically available, research suffers from conceptual inconsistencies and uneven coverage across empirical contexts. The review presents a new conceptualization for digital transformation as an enabler of sustainability, which comes with execution conditions and identifies future research agendas to distinguish genuine sustainability effects from the simple prominence of sustainability.
I. Suteja, Purwanto Purwanto, Felix Siswanto· Eduvest - Journal Of Univers...· 0 citations