Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

📍Makassar, Indonesia🗓️ 6-8 October 2025
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Transformation of Traditional Accounting Towards Sustainable and Digital Accounting in Indonesia: A Literature Review

Authors
Neks Triani1, *, Arifuddin1, Nur’Illiyyien1, Asri Usman1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: trianin25a@student.unhas.ac.id
Corresponding Author
Neks Triani
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-709-5_58How to use a DOI?
Keywords
Traditional Accounting; Sustainability; Digital Accounting; Social; Environmental Governance
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.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-709-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-709-5_58How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Neks Triani
AU  - Arifuddin
AU  - Nur’Illiyyien
AU  - Asri Usman
PY  - 2026
DA  - 2026/06/20
TI  - Transformation of Traditional Accounting Towards Sustainable and Digital Accounting in Indonesia: A Literature Review
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 846
EP  - 863
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_58
DO  - 10.2991/978-94-6239-709-5_58
ID  - Triani2026
ER  -