Review
Open access
Jul 2026
Digitalization and Its Impact on Accounting Standard-Setting: A Systematic Review
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