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Transformation of Traditional Accounting Towards Sustainable and Digital Accounting in Indonesia: A Literature Review

Author

Listed:
  • Neks Triani

    (Hasanuddin University)

  • Arifuddin

    (Hasanuddin University)

  • Nur’Illiyyien

    (Hasanuddin University)

  • Asri Usman

    (Hasanuddin University)

Abstract

Regulatory climate change (ISSB/IFRS S1–S2), investor pressure for ESG transparency, and the adoption of digital technologies (AI, blockchain, RPA, XBRL) are driving the transformation of traditional accounting towards sustainable and digital accounting. This article presents a systematic literature review (SLR) using PRISMA guidelines on 30 fully downloadable international journal articles (Scopus/WoS). The objectives are: (1) to map the research landscape on accounting transformation in Indonesia and relevant global contexts, (2) to formulate an integrated conceptual framework linking institutional and dynamic capabilities with socio-technical theory, (3) to identify research gaps and future agendas. The results reveal four main themes: (i) institutional and regulatory drivers (OJK, ISSB) that accelerate ESG and IR reporting, (ii) digital enablers (ERP/S-ERP, XBRL, blockchain, AI/RPA) that improve reporting quality, timeliness, and comparability, (iii) organizational capabilities and competencies (data literacy, governance, assurance) as prerequisites for transformation, and (iv) its impact on firm value, carbon disclosure quality, and decision-making. The article concludes with policy and practical implications for Indonesian firms, limitations of SLR, and a future research agenda.

Suggested Citation

  • Neks Triani & Arifuddin & Nur’Illiyyien & Asri Usman, 2026. "Transformation of Traditional Accounting Towards Sustainable and Digital Accounting in Indonesia: A Literature Review," Advances in Economics, Business and Management Research,, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6239-709-5_58
    DOI: 10.2991/978-94-6239-709-5_58
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