Journal's Facebook pageDigital transformation in public accounting and finance management: a clusters literature review
- Department of Accounting and Finance, CEOS.PP, ISAL, Funchal
Madeira, Portugal
ambrosio.teixeira@isal.pt - Department of Accounting and Financial Economics, University of Vigo, Vigo
Galicia, Spain
xmcobas@uvigo.gal - Department of Information Systems, ISEG, University of Lisbon
Lisboa, Portugal
amr@iseg.ulisboa.pt - Department of Information Systems, CEOS.PP, ISCAP, Polytechnic of Porto
Porto, Portugal
mjose@iscap.ipp.pt - Department of Accounting, CEOS.PP, ISCAP, Polytechnic of Porto
Porto, Portugal
acfs@iscap.ipp.pt
Abstract
This study investigates the literary corpus on the role and potential of digital transformation in public accounting and finance management. A total of 890 research papers was extracted from Scopus and Web of Science for bibliometric analysis, to investigate publishing trends, productive countries, and keyword analysis around the topic, and 24 relevant research publications, divided into two clusters, were selected for an in-depth analysis. The findings demonstrate that technologies have significantly transformed accounting and public finance by automating processes to reduce errors and save time, increasing transparency and accountability, preventing fraud with analytical tools, improving budget planning and monitoring, and integrating systems for a comprehensive financial view.
Key words
accountability, digital transformation, public accounting, public finances, public management
Digital Object Identifier (DOI)
https://doi.org/10.2298/CSIS250310062T
How to cite
Teixeira, A., Martinez-Cobas, X., Rocha, A., Gonçalves, M. J., Silva, A.: Digital transformation in public accounting and finance management: a clusters literature review. Computer Science and Information Systems, https://doi.org/10.2298/CSIS250310062T
