Digital Transformation in Accounting and its Impacts on the Sustainable Performance of Organizations: An Integrative Review
DOI:
https://doi.org/10.54536/ajee.v5i1.5922Keywords:
Accounting, Digital Transformation, ESG, Governance, SustainabilityAbstract
Digital transformation has promoted profound changes in organizational models, directly impacting accounting. Digital technologies have expanded the role of the area, making it strategic for the generation of sustainable value and decision support. Given this scenario, the objective of this study is to analyze the impacts of digital transformation on accounting and its relationship with the sustainable performance of organizations, through an integrative literature review. The bibliographic survey covered the period from 2020 to 2025, in databases such as Web of Science, Scopus, and Google Scholar, with content analysis applied to the organization of results into thematic categories. The findings were systematized in four axes: (1) quality of accounting information, (2) digital auditing, (3) ESG and sustainability, and (4) transparency and governance. The results show that digitalization increases trustworthiness, integrates sustainable practices, and strengthens governance, but faces barriers such as costs, regulatory gaps, and cultural resistance. It is concluded that digital transformation strengthens the strategic role of accounting, but its effectiveness depends on consistent institutional arrangements, regulatory standardization, and professional training.
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Copyright (c) 2026 Elclesio Duarte de Oliveira, Ana Cláudia Mendes Coutinho Leandro, Cristiano Titó Melado, Felipe Gramonski dos Santos, José Angelo Giacomini Rubinho, Jády Figueredo de Souza Saraiva, Lídia Conceição Barros, Magda de Souza Santos Melo, Rafael Soares Cardoso
This work is licensed under a Creative Commons Attribution 4.0 International License.
