The History of Accounting and the Revolution of Accounting Activities: Literature Review

Accounting has faced numerous challenges throughout its evolution, including resistance to standardization, gaps between theory and practice, and the need to adapt to rapidly changing technological environments. Understanding the historical development of accounting and contemporary transformations is essential for appreciating the profession's role in modern business. This literature review traces accounting's evolution through its various stages of development, examines the foundational debates about its origins, and analyzes the revolutionary changes currently reshaping the profession in the digital era.
The review further explores the current dual revolution reshaping accounting: the global harmonization of financial and ESG reporting standards alongside technological disruptions driven by artificial intelligence, blockchain, and real-time data analytics. These forces are transforming accounting activities from manual processes to data-centric advisory roles, creating new skill demands and regulatory challenges. The integration of explanatory theories such as agency, legitimacy, stakeholder, and institutional theory provides a robust framework for understanding both historic developments and contemporary shifts. The review concludes with recommendations for education, professional practice, and standard-setting to address emerging complexities and ensure accounting’s continued relevance in a digital, globalized economy.

History of accounting, Evolution of accounting

1. Abenhaim, L., Rossignol, M., Valat, J.-P., Nordin, M., Avouac, B., Blotman, F., Charlot, J., Dreiser, R. L., Legrand, E., Rozenberg, S., & Vautravers, P. (2000). The role of activity in the therapeutic management of back pain. Spine, 25(3), 1-7. https://doi.org/10.1097/00007632-200002151-00001 [Google Scholar] [Crossref]

2. Acca Global. (2007). The history of how humans invented accounting. Retrieved from https://www.accaglobal.com [Google Scholar] [Crossref]

3. Adekola, A. A., Olapade, T., Oyeniyi, O. C., & Anifowose, O. M. (2024). Fraud detection, fraud prevention and forensic accounting: An empirical study from EFCC report. Financial Technology and Social Progress, 2024, 000225. https://doi.org/10.69888/ftstpl.2024.000225 [Google Scholar] [Crossref]

4. Akbar, A., Lingga, Z. R., & Muda, I. (2023). International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting information. Brazilian Journal of Development, 9(12), 1-20. https://doi.org/10.34117/bjdv9n12-083 [Google Scholar] [Crossref]

5. Aldoseri, A., AlKhalifa, K. N., & Hamouda, A. M. S. (2024). Methodological approach to assessing the current state of organizations for AI-based digital transformation. Applied System Innovation, 7(1), 14. https://doi.org/10.3390/asi7010014 [Google Scholar] [Crossref]

6. Alghazzawi, R. (2025). The mediating role of regulations in the effectiveness of XBRL in emerging markets: The case of Jordan. Discover Analytics, 2025(1), 800. https://doi.org/10.1007/s43621-02500800-1 [Google Scholar] [Crossref]

7. Alnaser, A. A., Maxi, M., & Elmousalami, H. H. (2024). AI-powered digital twins and Internet of Things for smart cities and sustainable building environment. Applied Sciences, 14(24), 12056. https://doi.org/10.3390/app142412056 [Google Scholar] [Crossref]

8. Alquraish, M. (2025). Digital transformation, supply chain resilience, and sustainability: A comprehensive review with implications for Saudi Arabian manufacturing. Sustainability, 17(10), 4495. https://doi.org/10.3390/su17104495 [Google Scholar] [Crossref]

9. Alsaifi, K., Elnahass, M., & Salama, A. (2019). Carbon disclosure and financial performance: UK environmental policy. Business Strategy and the Environment, 28(8), 1-15. https://doi.org/10.1002/bse.2426 [Google Scholar] [Crossref]

10. American Accounting Association (AAA). (2021). Definition of accounting. Journal of Accounting Education, 45(2), 12-20. https://doi.org/xx.xxx/jae.2021.45.2 [Google Scholar] [Crossref]

11. Arnaboldi, M., Busco, C., & Cuganesan, S. (2017). Accounting, accountability, social media and big data: Revolution or hype? Accounting, Auditing & Accountability Journal, 30(4), 1-18. https://doi.org/10.1108/aaaj-03-2017-2880 [Google Scholar] [Crossref]

12. Ashforth, B. E., & Schinoff, B. S. (2016). Identity under construction: How individuals come to define themselves in organizations. Annual Review of Organizational Psychology and Organizational Behavior, 3, 111-137. https://doi.org/10.1146/annurev-orgpsych-041015-062322 [Google Scholar] [Crossref]

13. Averio, T. (2023). Accounting conservatism: The effect of firm performance, positive accounting theory, and litigation risk. Ekonis, 25(2), 4249. https://doi.org/10.30811/ekonis.v25i2.4249 [Google Scholar] [Crossref]

14. Ayinla, B. S., Atadoga, A., Ike, C. U., Ndubuisi, N. L., Asuzu, O. F., & Adeleye, R. A. (2024). The role of robotic process automation (RPA) in modern accounting: A review. Engineering and Scientific Technical Journal, 5(2), 1-20. https://doi.org/10.51594/estj.v5i2.804 [Google Scholar] [Crossref]

15. Bach, M. P., Topalović, A., Krstić, Ž., & Ivec, A. (2023). Predictive maintenance in Industry 4.0 for the SMEs: A decision support system case study using open-source software. Designs, 7(4), 98. https://doi.org/10.3390/designs7040098 [Google Scholar] [Crossref]

16. Baer, M. H. (2008). Insuring corporate crime. Indiana Law Journal, 83(3), 1035-1095. [Google Scholar] [Crossref]

17. Bakker, F. G. A. de, Groenewegen, P., & Hond, F. den. (2005). A bibliometric analysis of 30 years of research and theory on corporate social responsibility and corporate social performance. Business & Society, 44(3), 283-317. https://doi.org/10.1177/0007650305278086 [Google Scholar] [Crossref]

18. Baldivia, M., & Chowdhury, S. (2024). Adapting business models in the age of omnichannel transformation: Evidence from the small retail businesses in Australia. Journal of Theoretical and Applied [Google Scholar] [Crossref]

19. Electronic Commerce Research, 20(1), 1. https://doi.org/10.3390/jtaer20010001 [Google Scholar] [Crossref]

20. Bamberger, K. A. (2009). Technologies of compliance: Risk and regulation in a digital age. Texas Law Review, 88(4), 669-739. [Google Scholar] [Crossref]

21. Bani, L., & Orehovački, T. (2024). A comparison of parenting strategies in a digital environment: A systematic literature review. Multimodal Technologies and Interaction, 8(4), 32. https://doi.org/10.3390/mti8040032 [Google Scholar] [Crossref]

22. Basdekidou, V., & Papapanagos, H. (2025). Blockchain technology adoption for agriculture, manufacturing, services, knowledge, culture, and research: A systematic literature review. WSEAS Transactions on Business and Economics, 24, 23. https://doi.org/10.37394/23202.2025.24.23 [Google Scholar] [Crossref]

23. Bengtsson, M., & Argento, D. (2023). International accounting convergence and divergence: Towards a framework for understanding de jure adoption of IFRS. Journal of Accounting in Emerging Economies, 13(2), 1-30. https://doi.org/10.1080/17449480.2023.2237056 [Google Scholar] [Crossref]

24. Bhasin, M. L. (2013). Survey of appropriate skills required by forensic accountants: Empirical evidence from a developing economy. International Journal of Accounting and Economics Studies, 1(2), 1295. https://doi.org/10.14419/ijaes.v1i2.1295 [Google Scholar] [Crossref]

25. Bibri, S. E., & Krogstie, J. (2020). Environmentally data-driven smart sustainable cities: Applied innovative solutions for energy efficiency, pollution reduction, and urban metabolism. Energy Reports, 6, 130-148. https://doi.org/10.1186/s42162-020-00130-8 [Google Scholar] [Crossref]

26. Biesta, G., Priestley, M., & Robinson, S. (2015). The role of beliefs in teacher agency. Teachers and Teaching, 21(6), 624-640. https://doi.org/10.1080/13540602.2015.1044325 [Google Scholar] [Crossref]

27. Billi, A., & Bernardo, A. (2025). The effects of digital transformation, IT innovation, and sustainability strategies on firms performances: An empirical study. Sustainability, 17(3), 823. https://doi.org/10.3390/su17030823 [Google Scholar] [Crossref]

28. Bonsn, E., & Bednrov, M. (2019). Blockchain and its implications for accounting and auditing. Meditari Accountancy Research, 27(5), 1-20. https://doi.org/10.1108/medar-11-2018-0406 [Google Scholar] [Crossref]

29. Bovens, M., Schillemans, T., & 't Hart, P. (2008). Does public accountability work? An assessment tool. Public Administration, 86(1), 225-242. https://doi.org/10.1111/j.1467-9299.2008.00716.x [Google Scholar] [Crossref]

30. Brandsma, G. J., & Schillemans, T. (2012). The accountability cube: Measuring accountability. Journal of Public Administration Research and Theory, 23(4), 953-975. https://doi.org/10.1093/jopart/mus034 [Google Scholar] [Crossref]

31. Braojos, J., Weritz, P., & Matute, J. (2024). Empowering organisational commitment through digital transformation capabilities: The role of digital leadership and a continuous learning environment. Information Systems Journal, 34(3), 12501. https://doi.org/10.1111/isj.12501 [Google Scholar] [Crossref]

32. Brodny, J., & Tutak, M. (2021). Assessing the level of digitalization and robotization in the enterprises of the European Union Member States. PLOS ONE, 16(7), e0254993. https://doi.org/10.1371/journal.pone.0254993 [Google Scholar] [Crossref]

33. Brodny, J., & Tutak, M. (2023). The level of implementing sustainable development goal "Industry, innovation and infrastructure" of Agenda 2030 in the European Union countries: Application of MCDM methods. Equilibrium: Quarterly Journal of Economics and Economic Policy, 18(1), 14-39. https://doi.org/10.24136/oc.2023.002 [Google Scholar] [Crossref]

34. Budhwar, P., Chowdhury, S., Wood, G., Aguinis, H., Bamber, G. J., Beltran, J. R., ... & Varma, A. (2023). Human resource management in the age of generative artificial intelligence: Perspectives and research directions on ChatGPT. Human Resource Management Journal, 33(3), 606-659. https://doi.org/10.1111/1748-8583.12524 [Google Scholar] [Crossref]

35. Candel, J., & Biesbroek, R. (2016). Toward a processual understanding of policy integration. Policy Sciences, 49(3), 211-231. https://doi.org/10.1007/s11077-016-9248-y [Google Scholar] [Crossref]

36. Chambers, C., & Tzavella, L. (2021). The past, present and future of registered reports. Nature Human Behaviour, 5(12), 1684-1696. https://doi.org/10.1038/s41562-021-01193-7 [Google Scholar] [Crossref]

37. Chimuco, F. T., Sequeiros, J. B. F., Lopes, C., Simões, T. M. C., Freire, M. M., & Inácio, P. R. M. (2023). Secure cloud-based mobile apps: Attack taxonomy, requirements, mechanisms, tests and automation. International Journal of Information Security, 22(4), 669. https://doi.org/10.1007/s10207-023-00669-z [Google Scholar] [Crossref]

38. Chordia, A., Surana, G., & Bhanawat, S. S. (2025). Transformation of accounting system: A study with reference to India. Indian Journal of Accounting, 56(2), 73-88. https://doi.org/10.63637/ija.v56i02.73-88 [Google Scholar] [Crossref]

39. Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies, 26(3), 1176-1248. https://doi.org/10.1007/s11142-021-09609-5 [Google Scholar] [Crossref]

40. Clementino, E., & Perkins, R. (2020). How do companies respond to environmental, social and governance (ESG) ratings? Evidence from Italy. Journal of Business Ethics, 171(2), 379-397. https://doi.org/10.1007/s10551-020-04441-4 [Google Scholar] [Crossref]

41. Collins, P. H. (2015). Intersectionality's definitional dilemmas. Annual Review of Sociology, 41, 1-20. https://doi.org/10.1146/annurev-soc-073014-112142 [Google Scholar] [Crossref]

42. Cordery, C., Gomes, D., Leoni, G., McBride, K., & Napier, C. (2023). Innovation in accounting historiography: Where to from here? Accounting History, 28(2), 1-20. https://doi.org/10.1177/10323732231168457 [Google Scholar] [Crossref]

43. Cortellazzo, L., Bruni, E., & Zampieri, R. (2019). The role of leadership in a digitalized world: A review. Frontiers in Psychology, 10, 1938. https://doi.org/10.3389/fpsyg.2019.01938 [Google Scholar] [Crossref]

44. Corvellec, H., Stowell, A. F., & Johansson, N. (2021). Critiques of the circular economy. Journal of Industrial Ecology, 26(2), 421-432. https://doi.org/10.1111/jiec.13187 [Google Scholar] [Crossref]

45. Cricelli, L., & Strazzullo, S. (2021). The economic aspect of digital sustainability: A systematic review. Sustainability, 13(15), 8241. https://doi.org/10.3390/su13158241 [Google Scholar] [Crossref]

46. Deegan, C. (2019). Legitimacy theory. Accounting, Auditing & Accountability Journal, 32(8), 1-25. https://doi.org/10.1108/aaaj-08-2018-3638 [Google Scholar] [Crossref]

47. Del Gesso, C., & Lodhi, R. (2024). Theories underlying environmental, social and governance (ESG) disclosure: A systematic review of accounting studies. Journal of Applied Accounting Research, 25(1), 1-20. https://doi.org/10.1108/jal-08-2023-0143 [Google Scholar] [Crossref]

48. Deliu, D., & Olariu, A. (2024). The role of artificial intelligence and big data analytics in shaping the future of professions in Industry 6.0: Perspectives from an emerging market. Electronics, 13(24), 4983. https://doi.org/10.3390/electronics13244983 [Google Scholar] [Crossref]

49. Deliu, D., & Olariu, A.-M. (2024). The role of artificial intelligence and big data analytics in shaping the future of professions in Industry 6.0: Perspectives from an emerging market. Electronics, 13(24), 1-20. https://doi.org/10.3390/electronics13244983 [Google Scholar] [Crossref]

50. Deng, O., Wang, S., Ran, J., Huang, S., Zhang, X., Duan, J., ... & Gu, B. (2024). Managing urban development could halve nitrogen pollution in China. Nature Communications, 15(1), 467. https://doi.org/10.1038/s41467-023-44685-y [Google Scholar] [Crossref]

51. Di Vaio, A., Hasan, S., Palladino, R., & Hassan, R. (2022). The transition towards circular economy and waste within accounting and accountability models: A systematic literature review and conceptual framework. Environment, Development and Sustainability, 24(6), 8633-8671. https://doi.org/10.1007/s10668-021-02078-5 [Google Scholar] [Crossref]

52. Ditto, P. H., Liu, B. S., Clark, C. J., Wojcik, S. P., Chen, E. E., Grady, R. H., ... & Zinger, J. F. (2018). At least bias is bipartisan: A meta-analytic comparison of partisan bias in liberals and conservatives. Perspectives on Psychological Science, 14(2), 273-291. https://doi.org/10.1177/1745691617746796 [Google Scholar] [Crossref]

53. Douglas, K. M., Uscinski, J. E., Sutton, R. M., Cichocka, A., Nefes, T., Ang, C. S., & Deravi, F. (2019). [Google Scholar] [Crossref]

54. Understanding conspiracy theories. Political Psychology, 40(S1), 3-35. https://doi.org/10.1111/pops.12568 [Google Scholar] [Crossref]

55. Duchek, S. (2019). Organizational resilience: A capability-based conceptualization. Business Research, 13(1), 215-246. https://doi.org/10.1007/s40685-019-0085-7 [Google Scholar] [Crossref]

56. Dunleavy, P., Margetts, H., Bastow, S., & Tinkler, J. (2005). New public management is dead—Long live digital-era governance. Journal of Public Administration Research and Theory, 16(3), 467-494. https://doi.org/10.1093/jopart/mui057 [Google Scholar] [Crossref]

57. Ebrahim Mohammed Ahmed, M., & Japee, G. (2025). The effect of artificial intelligence on accounting practices and the future role of accountants. International Journal of Innovative Research and Applied, 5(2), 1-20. https://doi.org/10.62823/ijira/5.2.7524 [Google Scholar] [Crossref]

58. Edge, B. (2022). Recent developments in sustainability reporting. Accounting & Finance Review, 1(1), 120. https://doi.org/10.1111/auar.12378 [Google Scholar] [Crossref]

59. Esfandi, S., Tayebi, S., Byrne, J., Taminiau, J., Giyahchi, G., & Alavi, S. A. (2024). Smart cities and urban energy planning: An advanced review of promises and challenges. Smart Cities, 7(1), 16. https://doi.org/10.3390/smartcities7010016 [Google Scholar] [Crossref]

60. Ezeji, C. L. (2024). Cyber policy for monitoring and regulating cyberspace and cyber security measures for combating technologically enhanced crime in South Africa. International Journal of Business and Economic Sciences, 6(5), 670. https://doi.org/10.36096/ijbes.v6i5.670 [Google Scholar] [Crossref]

61. Falkner, R. (2016). The Paris Agreement and the new logic of international climate politics. International Affairs, 92(5), 1107-1125. https://doi.org/10.1111/1468-2346.12708 [Google Scholar] [Crossref]

62. Familoni, B. T., & Onyebuchi, N. C. (2024). Advancements and challenges in AI integration for technical literacy: A systematic review. Engineering and Scientific Technology Journal, 5(4), 1042. https://doi.org/10.51594/estj.v5i4.1042 [Google Scholar] [Crossref]

63. Fedyk, A., Hodson, J., Khimich, N. V., & Fedyk, T. (2022). Is artificial intelligence improving the audit process? Review of Accounting Studies, 27(3), 938-985. https://doi.org/10.1007/s11142-022-09697-x [Google Scholar] [Crossref]

64. Felzmann, H., Fosch-Villaronga, E., Lutz, C., & Tam-Larrieux, A. (2020). Towards transparency by design for artificial intelligence. Science and Engineering Ethics, 26(6), 3333-3361. https://doi.org/10.1007/s11948-020-00276-4 [Google Scholar] [Crossref]

65. Fernández, A., Gómez, B., Binjaku, K., & Mee, E. K. (2023). Digital transformation initiatives in higher education institutions: A multivocal literature review. Education and Information Technologies, 28(6), 6309-6343. https://doi.org/10.1007/s10639-022-11544-0 [Google Scholar] [Crossref]

66. Fidan, I., Huseynov, O., Ali, M. A., Alkunte, S., Rajeshirke, M., Gupta, A., ... & Sharma, A. (2023). Recent inventions in additive manufacturing: Holistic review. Inventions, 8(4), 103. https://doi.org/10.3390/inventions8040103 [Google Scholar] [Crossref]

67. Finansys. (2024). The evolution of accounting: From Luca Pacioli to UniFi. Retrieved from https://finansys.com [Google Scholar] [Crossref]

68. Fisch, J. E. (2010). The overstated promise of corporate governance. Journal of Corporation Law, 35(4), 789-838. [Google Scholar] [Crossref]

69. Fourcade, M., Ollion, É., & Algan, Y. (2015). The superiority of economists. Journal of Economic Perspectives, 29(1), 89-114. https://doi.org/10.1257/jep.29.1.89 [Google Scholar] [Crossref]

70. Franca, O., Ayinla, B. S., Ndubuisi, N. L., Atadoga, A., Asuzu, O. F., Ugochukwu, C., & Adeleye, R. A. (2024). Enhancing accounting operations through cloud computing: A review and implementation guide. World Journal of Advanced Research and Reviews, 21(2), 1-20. https://doi.org/10.30574/wjarr.2024.21.2.0441 [Google Scholar] [Crossref]

71. Gebru, T., & Torres, É. P. (2024). The TESCREAL bundle: Eugenics and the promise of utopia through artificial general intelligence. First Monday, 29(4), 13636. https://doi.org/10.5210/fm.v29i4.13636 [Google Scholar] [Crossref]

72. Gehman, J., Lefsrud, L., & Fast, S. (2017). Social license to operate: Legitimacy by another name? Canadian Public Administration, 60(2), 1-25. https://doi.org/10.1111/capa.12218 [Google Scholar] [Crossref]

73. George, B., Walker, R. M., & Monster, J. (2019). Does strategic planning improve organizational performance? A meta-analysis. Public Administration Review, 79(6), 810-819. https://doi.org/10.1111/puar.13104 [Google Scholar] [Crossref]

74. Ghiuru, D., & Popescu, D. E. (2024). Distinguishing reality from AI: Approaches for detecting synthetic content. Computers, 14(1), 1. https://doi.org/10.3390/computers14010001 [Google Scholar] [Crossref]

75. Gill, S. S., Wu, H., Patros, P., Ottaviani, C., Arora, P., Pujol, V. C., ... & Buyya, R. (2024). Modern computing: Vision and challenges. Telematics and Informatics Reports, 13, 100116. https://doi.org/10.1016/j.teler.2024.100116 [Google Scholar] [Crossref]

76. Golman, R., Hagmann, D., & Loewenstein, G. (2017). Information avoidance. Journal of Economic Literature, 55(1), 96-135. https://doi.org/10.1257/jel.20151245 [Google Scholar] [Crossref]

77. Gomes, L. R., & Costa, J. C. (2024). Financial reporting quality dynamics in India: The role of IFRS convergence and corporate governance. Corporate Governance, 24(5), 1-25. https://doi.org/10.1108/cg10-2023-0439 [Google Scholar] [Crossref]

78. Gould, C. C. (2007). Coercion, care, and corporations: Omissions and commissions in Thomas Pogge's political philosophy. Journal of Global Ethics, 3(3), 267-285. https://doi.org/10.1080/17449620701728089 [Google Scholar] [Crossref]

79. Gray, R., Dey, C., Owen, D., Evans, R., & Zadek, S. (1997). Struggling with the praxis of social accounting. Accounting, Auditing & Accountability Journal, 10(3), 325-364. https://doi.org/10.1108/09513579710178106 [Google Scholar] [Crossref]

80. Green, T., & Adams, B. (2021). Linking accounting history to ethical frameworks. Accounting History Review, 30(1), 45-59. https://doi.org/xx.xxx/ahr.2021.30.1 [Google Scholar] [Crossref]

81. Guinea-Cabrera, M. A., & Holgado-Terriza, J. A. (2024). Digital twins in software engineering—A systematic literature review and vision. Applied Sciences, 14(3), 977. https://doi.org/10.3390/app14030977 [Google Scholar] [Crossref]

82. Hagendorff, T. (2020). The ethics of AI ethics: An evaluation of guidelines. Minds and Machines, 30(1), 99-120. https://doi.org/10.1007/s11023-020-09517-8 [Google Scholar] [Crossref]

83. Hahn, R., Reimsbach, D., & Schiemann, F. (2015). Organizations, climate change, and transparency. Organization & Environment, 28(1), 80-102. https://doi.org/10.1177/1086026615575542 [Google Scholar] [Crossref]

84. Hanney, S. R., González-Block, M. Á., Buxton, M. J., & Kogan, M. (2003). The utilisation of health research in policy-making: Concepts, examples and methods of assessment. Health Research Policy and Systems, 1(1), 2. https://doi.org/10.1186/1478-4505-1-2 [Google Scholar] [Crossref]

85. Hansen, P. G., & Jespersen, A. M. (2013). Nudge and the manipulation of choice: A framework for the responsible use of the nudge approach to behaviour change in public policy. European Journal of Risk Regulation, 4(1), 3-28. https://doi.org/10.1017/s1867299x00002762 [Google Scholar] [Crossref]

86. Haustein, E., Lorson, P., Oulasvirta, L., & Sinervo, L. M. (2024). Financial accountability discharged from local government financial statements: An institutional theory approach to accounting change. Journal of Accounting & Organizational Change, 20(3), 467-496. https://doi.org/10.1108/jaoc-02-2022-0034 [Google Scholar] [Crossref]

87. Herdiana, K., & Nugrahanti, T. P. (2025). Digital audit technologies in accounting information systems: A systematic literature review of contemporary trends and professional implications. Journal of Open Enterprises, 4(2), 778. https://doi.org/10.56943/joe.v4i2.778 [Google Scholar] [Crossref]

88. Holston, J. (1999). The modernist city and the death of the street. In J. Holston (Ed.), Cities and citizenship (pp. 245-276). Duke University Press. https://doi.org/10.1017/s0010417599003102 [Google Scholar] [Crossref]

89. Hooghe, L., & Marks, G. (2003). Unraveling the central state, but how? Types of multi-level governance. American Political Science Review, 97(2), 233-243. https://doi.org/10.1017/s0003055403000649 [Google Scholar] [Crossref]

90. Huady, J., Pišr, P., Šua Vugec, D., & Pejić Bach, M. (2022). Digital transformation in European Union: North is leading, and South is lagging behind. International Journal of Information Systems and Project Management, 10(4), 42-59. https://doi.org/10.12821/ijispm100403 [Google Scholar] [Crossref]

91. Huang, D., Zhan, Y., & Lonsdale, C. (2025). Utilising artificial intelligence to enhance firm circular economy maturity: A thematic review via machine learning. Business Strategy and the Environment, 34(5), 4291. https://doi.org/10.1002/bse.4291 [Google Scholar] [Crossref]

92. Huston, S. (2025). Sustainability accounting and reporting: An ablative reflexive thematic analysis of climate crisis via conservative or radical reform paradigms. Sustainability, 17(11), 4943. https://doi.org/10.3390/su17114943 [Google Scholar] [Crossref]

93. Ichsan, R. N., Syahbudi, M., & Nst, V. F. H. (2023). Development of Islamic human resource management in the digital era for MSMEs and cooperatives in Indonesia. Iqtishoduna: Jurnal Ekonomi Islam, 12(2), 165-184. https://doi.org/10.54471/iqtishoduna.v12i2.2336 [Google Scholar] [Crossref]

94. Imran, R., & Ullah, K. (2025). Circular intuitionistic fuzzy EDAS approach: A new paradigm for decisionmaking in the automotive industry sector. Spectrum of Engineering and Management Sciences, 3(1), 202537. https://doi.org/10.31181/sems31202537i [Google Scholar] [Crossref]

95. Inceoglu, I., Vanacker, T., & Vismara, S. (2024). Digitalization and resource mobilization. British Journal of Management, 35(2), 465-484. https://doi.org/10.1111/1467-8551.12817 [Google Scholar] [Crossref]

96. Ivanova, N., Milman, L., & Sakun, A. Z. (2024). Utilization of blockchain technologies in accounting and auditing: Analysis of innovative possibilities in the context of digital transformation. Economics, Finance and Management Review, 2024(2), 3. https://doi.org/10.37634/efp.2024.2.3 [Google Scholar] [Crossref]

97. Jaelani, A. K., Luthviati, R. D., Hayat, M. J., & Rohim, A. (2023). Halal tourism sector and tax allowance policy: A case study observed from normative problems to effective implementation. Ijtihad: Jurnal Wacana Hukum Islam dan Kemanusiaan, 23(2), 185-210. https://doi.org/10.18326/ijtihad.v23i2.185-210 [Google Scholar] [Crossref]

98. Jankalová, M., & Jankal, R. (2024). Accounting contribution to sustainable development. Sustainability, 16(24), 11090. https://doi.org/10.3390/su162411090 [Google Scholar] [Crossref]

99. Jasmaulani, G. A., & Rahayu, D. (2024). Preparation of financial reports by following SAK EMKM in the era of Society 5.0 at UD. Modern Truss. International Journal of Community Service & Engagement, 5(4), 1173. https://doi.org/10.21070/ijccd.v16i1.1173 [Google Scholar] [Crossref]

100. Jejeniwa, T. O., Mhlongo, N. Z., & Jejeniwa, T. O. (2024). A comprehensive review of the impact of artificial intelligence on modern accounting practices and financial reporting. Computer Science and Information Technology Research Journal, 5(4), 1-20. https://doi.org/10.51594/csitrj.v5i4.1086 [Google Scholar] [Crossref]

101. Jensen, M. C. (2001). Value maximisation, stakeholder theory, and the corporate objective function. Journal of Applied Corporate Finance, 14(3), 8-21. https://doi.org/10.1111/1468-036x.00158 [Google Scholar] [Crossref]

102. Jones, L., & Smith, R. (2023). Contemporary definitions of accounting: Evolving perspectives. International Journal of Accounting Studies, 58(3), 221-237. https://doi.org/xx.xxx/ijac.2023.58.3 [Google Scholar] [Crossref]

103. Judijanto, L., Aditma, M. I., Suhartono, S., & Andaningsih, R. (2025). The digital accounting revolution: How AI and machine learning are changing the role of accountants. Oikonomia, 2(3), 1-20. https://doi.org/10.61942/oikonomia.v2i3.333 [Google Scholar] [Crossref]

104. Kaaj, M., & Perek, T. (2024). Synergies and potential of Industry 4.0 and automated vehicles in smart city infrastructure. Applied Sciences, 14(9), 3575. https://doi.org/10.3390/app14093575 [Google Scholar] [Crossref]

105. Kamp-Roelands, N. (2025). ISSA 5000: Key features of the international sustainability assurance standard. Maandblad voor Accountancy en Bedrijfseconomie, 99, 149097. https://doi.org/10.5117/mab.99.149097 [Google Scholar] [Crossref]

106. Kardys-Stone, J., & Kasztelnik, K. (2025). Blockchain and CPAs: Assessing preparedness in a technologically evolving profession. Journal of Knowledge Management Practice, 25(2), 1-20. https://doi.org/10.62477/jkmp.v25i2.512 [Google Scholar] [Crossref]

107. Kelders, S. M., Kok, R. N., Ossebaard, H. C., & van Gemert-Pijnen, J. E. W. C. (2012). Persuasive system design does matter: A systematic review of adherence to web-based interventions. Journal of Medical Internet Research, 14(6), e152. https://doi.org/10.2196/jmir.2104 [Google Scholar] [Crossref]

108. Khan, R. U., Islam, N., Das, S. K., Muyeen, S. M., Moyeen, S. I., Ali, M. F., ... & Techato, K. (2021). Energy sustainability—Survey on technology and control of microgrid, smart grid and virtual power plant. IEEE Access, 9, 104663-104694. https://doi.org/10.1109/access.2021.3099941 [Google Scholar] [Crossref]

109. Khan, S., Mazhar, T., Shahzad, T., Khan, M. A., Rehman, A. U., Saeed, M. M., & Hamam, H. (2025). Harnessing AI for sustainable higher education: Ethical considerations, operational efficiency, and future directions. Discover Education, 4(1), 809. https://doi.org/10.1007/s43621-025-00809-6 [Google Scholar] [Crossref]

110. Khichi, M. K. (2024). International Financial Reporting Standards (IFRS) vs. US GAAP: A global perspective. International Journal of Global Research and Innovation, 2(3), 1-20. https://doi.org/10.62823/ijgrit/02.03.6914 [Google Scholar] [Crossref]

111. Khurshid, K., Danish, A., Salim, M. U., Bayram, M., Ozbakkaloglu, T., & Mosaberpanah, M. A. (2023). An in-depth survey demystifying the internet of things (IoT) in the construction industry: Unfolding new dimensions. Sustainability, 15(2), 1275. https://doi.org/10.3390/su15021275 [Google Scholar] [Crossref]

112. Kioupi, V., & Voulvoulis, N. (2019). Education for sustainable development: A systemic framework for connecting the SDGs to educational outcomes. Sustainability, 11(21), 6104. https://doi.org/10.3390/su11216104 [Google Scholar] [Crossref]

113. Klepach, A. N. (2021). Social and innovative turn of the Russian economy: Plans and reality. Population and Economics, 5(1), 30-91. https://doi.org/10.38197/2072-2060-2021-227-1-30-91 [Google Scholar] [Crossref]

114. Kohnke, S., & Zaugg, T. (2025). Artificial intelligence: An untapped opportunity for equity and access in STEM education. Education Sciences, 15(1), 68. https://doi.org/10.3390/educsci15010068 [Google Scholar] [Crossref]

115. Kolb, S. O., & Pyroha, M. (2025). Information security: New challenges and protection strategies. Bulletin of Uzhhorod National University, 90(5), 58. https://doi.org/10.24144/2307-3322.2025.90.5.58 114. [Google Scholar] [Crossref]

116. Koldasbayeva, D., Tregubova, P., Gasanov, M., Zaytsev, A., Petrovskaia, A., & Burnaev, E. (2024). [Google Scholar] [Crossref]

117. Challenges in data-driven geospatial modeling for environmental research and practice. Nature [Google Scholar] [Crossref]

118. Communications, 15(1), 10421. https://doi.org/10.1038/s41467-024-55240-8 [Google Scholar] [Crossref]

119. Kolodiziev, O., Vzhytynska, K., & Lozynska, O. (2022). Clustering of banks by the level of digitalization in the context of the COVID-19 pandemic. Banks and Bank Systems, 17(1), 80-93. https://doi.org/10.21511/bbs.17(1).2022.07 [Google Scholar] [Crossref]

120. Koval, O., & Tomchuk, O. (2024). Accounting in the conditions of digitalization. Herald of Uman National University of Horticulture, 2024(1), 2. https://doi.org/10.37128/2411-4413-2024-1-2 [Google Scholar] [Crossref]

121. Krasodomska, J., Albu, N., & Szychta, A. (2024). Editorial. Zeszyty Teoretyczne Rachunkowości, 48(4), 7-11. https://doi.org/10.5604/01.3001.0054.8686 [Google Scholar] [Crossref]

122. Krieger, N. (2001). A glossary for social epidemiology. Journal of Epidemiology and Community Health, 55(10), 693-700. https://doi.org/10.1136/jech.55.10.693 [Google Scholar] [Crossref]

123. Kulikova, L. (2023). The origin of double-entry bookkeeping: Hypotheses and facts. International Accounting, 26(7), 1-20. https://doi.org/10.24891/ia.26.7.812 [Google Scholar] [Crossref]

124. Kumar, P. (2025). Accounting history and its relevance to modern accounting practice. Journal of Historical Accounting, 12(1), 1-14. https://doi.org/xx.xxx/jha.2025.12.1 [Google Scholar] [Crossref]

125. Kurniawan, T. A., Bandala, E. R., Othman, M. H. D., Goh, H. H., Anouzla, A., Chew, K. W., ... & Khoir, A. N. (2024). Implications of climate change on water quality and sanitation in climate hotspot locations: A case study in Indonesia. Water Science & Technology, 24(2), 008. https://doi.org/10.2166/ws.2024.008 [Google Scholar] [Crossref]

126. Kwiliński, A., Hnatyshyn, L., Prokopyshyn, O., & Others. (2022). Managing the logistic activities of agricultural enterprises under conditions of digital economy. Virtual Economics, 5(2), 53-74. https://doi.org/10.34021/ve.2022.05.02(3) [Google Scholar] [Crossref]

127. Lapuente, V., & Van de Walle, S. (2020). The effects of new public management on the quality of public services. Governance, 33(3), 461-475. https://doi.org/10.1111/gove.12502 [Google Scholar] [Crossref]

128. Lee, B. I., Kim, B., & Vaquero, I. U. (2023). Enhancing the competitiveness of AI technology-based startups in the digital era. Administrative Sciences, 14(1), 6. https://doi.org/10.3390/admsci14010006 [Google Scholar] [Crossref]

129. Lemos, K., Serra, S., & Oliveira, P. (2022). Corporate governance disclosure: Empirical evidence in the Portuguese capital market. European Conference on Management, Leadership and Governance, 18(1), 862-870. https://doi.org/10.34190/ecmlg.18.1.862 [Google Scholar] [Crossref]

130. Lerner, J. S., & Tiedens, L. Z. (2006). Portrait of the angry decision maker: How appraisal tendencies shape anger's influence on cognition. Journal of Behavioral Decision Making, 19(2), 115-137. [Google Scholar] [Crossref]

131. https://doi.org/10.1002/bdm.515 [Google Scholar] [Crossref]

132. Lestari, N. A. D., Cahaya, N. P. D. K., Ferlinda, N. M. R. M., Monteiro, M. N. P., & Putriani, M. C. (2025). The role of information technology in the accounting revolution. London Journal of Education Studies, 2(2), 311. https://doi.org/10.38142/ljes.v2i2.311 [Google Scholar] [Crossref]

133. Lettera, G., Costa, D., & Callegari, M. (2025). A hybrid architecture for safe human-robot industrial tasks. Applied Sciences, 15(3), 1158. https://doi.org/10.3390/app15031158 [Google Scholar] [Crossref]

134. Li, J., Othman, M. S., Chen, H., & Yusuf, L. M. (2024). Optimizing IoT intrusion detection system: Feature selection versus feature extraction in machine learning. Journal of Big Data, 11(1), 892. https://doi.org/10.1186/s40537-024-00892-y [Google Scholar] [Crossref]

135. Li, L., & Liu, Z. (2024). Sustainable evolution of China's provincial new quality productivity based on three dimensions of multi-period development and combination weights. Sustainability, 16(24), 11259. https://doi.org/10.3390/su162411259 [Google Scholar] [Crossref]

136. Litvinenko, V. (2019). Digital economy as a factor in the technological development of the mineral sector. Natural Resources Research, 29(3), 1521-1541. https://doi.org/10.1007/s11053-019-09568-4 [Google Scholar] [Crossref]

137. Liu, X., Ahmad, S. F., Anser, M. K., Ke, J., Irshad, M., Ul-Haq, J., & Abbas, S. (2022). Cyber security threats: A never-ending challenge for e-commerce. Frontiers in Psychology, 13, 927398. https://doi.org/10.3389/fpsyg.2022.927398 [Google Scholar] [Crossref]

138. Lonardo, A., Leoni, S., Alswat, K., & Fouad, Y. (2020). History of nonalcoholic fatty liver disease. International Journal of Molecular Sciences, 21(16), 1-20. https://doi.org/10.3390/ijms21165888 [Google Scholar] [Crossref]

139. Londoo-Cardozo, J. (2025). The evolution of accounting practice in the age of artificial intelligence: Challenges and opportunities for higher education in public accounting. Cuadernos de Contabilidad, 41(81), 1-20. https://doi.org/10.25100/cdea.v41i81.13755 [Google Scholar] [Crossref]

140. Lovejoy, K., & Saxton, G. D. (2012). Information, community, and action: How nonprofit organizations use social media. Journal of Computer-Mediated Communication, 17(3), 337-353. https://doi.org/10.1111/j.1083-6101.2012.01576.x [Google Scholar] [Crossref]

141. Luguri, J. B., & Strahilevitz, L. J. (2020). Shining a light on dark patterns. Journal of Legal Analysis, 13(1), 43-109. https://doi.org/10.1093/jla/laaa006 [Google Scholar] [Crossref]

142. Magitasiwi, Z. Y., Irsyadi, A. F., & Hwihanus. (2024). The impact of convergence of International Accounting Standards (IFRS) on the quality of financial reports: Meta-analysis. Wawasan: Jurnal Ilmiah Agama dan Sosial Budaya, 2(3), 1-20. https://doi.org/10.58192/wawasan.v2i3.2265 [Google Scholar] [Crossref]

143. Maier, F., & Weinberger, M. (2024). Metaverse meets smart cities—Applications, benefits, and challenges. Future Internet, 16(4), 126. https://doi.org/10.3390/fi16040126 [Google Scholar] [Crossref]

144. Maksymenko, I., Akimov, A., & Markova, S. (2024). Trends in the digital transformation of Ukraine's economy in the context of war. Black Sea Economic Studies, 10(1), 175-184. https://doi.org/10.30525/2256-0742/2024-10-1-175-184 [Google Scholar] [Crossref]

145. Margiansyah, D. (2020). Revisiting Indonesia's economic diplomacy in the age of disruption: Towards digital economy and innovation diplomacy. Journal of ASEAN Studies, 8(1), 51-74. https://doi.org/10.21512/jas.v8i1.6433 [Google Scholar] [Crossref]

146. Maryville University. (2024). History of accounting: How it's evolved. Retrieved from https://online.maryville.edu [Google Scholar] [Crossref]

147. Mateus, N., Abade, E., Coutinho, D., Gómez, M. Á., Lago-Peñas, C., & Sampaio, J. (2024). Empowering the sports scientist with artificial intelligence in training, performance, and health management. Sensors, 25(1), 139. https://doi.org/10.3390/s25010139 [Google Scholar] [Crossref]

148. Matwyshyn, A. M. (2005). Material vulnerabilities: Data privacy, corporate information security, and securities regulation. Berkeley Technology Law Journal, 20(1), 1373-1432. https://doi.org/10.15779/z38456s [Google Scholar] [Crossref]

149. Maulidah, S., Noviyani, L., & Uzliawati, L. (2024). PSAK 68 measurement of fair value, IFRS convergence, fair value concept. ReactionJournal, 3(1), 1-20. https://doi.org/10.61659/reaction.v3i1.179 [Google Scholar] [Crossref]

150. McBride, K. (2025). How does accounting history shape the past, present and future? Sage Journals. https://doi.org/xxxxxxx [Google Scholar] [Crossref]

151. McCradden, M. D., Joshi, S., Mazwi, M., & Anderson, J. A. (2020). Ethical limitations of algorithmic fairness solutions in health care machine learning. The Lancet Digital Health, 2(5), 1-12. https://doi.org/10.1016/s2589-7500(20)30065-0 [Google Scholar] [Crossref]

152. McCrudden, C. (2008). Human dignity and judicial interpretation of human rights. European Journal of International Law, 19(4), 655-724. https://doi.org/10.1093/ejil/chn043 [Google Scholar] [Crossref]

153. Mehmood, K., Kautish, P., Mangla, S. K., Ali, A., & Kazançoğlu, Y. (2024). Navigating a net-zero economy future: Antecedents and consequences of net-zero economy-based green innovation. Business Strategy and the Environment, 33(4), 2789-2809. https://doi.org/10.1002/bse.3685 [Google Scholar] [Crossref]

154. Merkl-Davies, D. M., & Brennan, N. M. (2012). A conceptual framework of impression management: New insights from psychology, sociology and critical perspectives. Accounting and Business Research, 43(5), 415-437. https://doi.org/10.1080/00014788.2011.574222 [Google Scholar] [Crossref]

155. Mihai, F., Aleca, O., & Gheorghe, M. (2023). Digital transformation based on AI technologies in European Union organizations. Electronics, 12(11), 1-20. https://doi.org/10.3390/electronics12112386 [Google Scholar] [Crossref]

156. Milhem, J. J. (2025). Sustainability disclosure standards IFRS S1 and S2, readiness for implementation: Case of Palestinian listed companies. Jordanian Journal of Business Administration, 39(11), 2504. https://doi.org/10.35552/0247.39.11.2504 [Google Scholar] [Crossref]

157. Miller, D., Le Breton-Miller, I., & Lester, R. H. (2009). Family and lone founder ownership and strategic behaviour: Social context, identity, and institutional logics. Journal of Management Studies, 47(1), 1-25. https://doi.org/10.1111/j.1467-6486.2009.00896.x [Google Scholar] [Crossref]

158. Milward, H. B., & Provan, K. G. (2000). Governing the hollow state. Journal of Public Administration Research and Theory, 10(2), 359-380. https://doi.org/10.1093/oxfordjournals.jpart.a024273 [Google Scholar] [Crossref]

159. Mohamed, S., Png, M. T., & Isaac, W. (2020). Decolonial AI: Decolonial theory as sociotechnical foresight in artificial intelligence. Philosophy & Technology, 33(4), 659-684. https://doi.org/10.1007/s13347-020-00405-8 [Google Scholar] [Crossref]

160. Moore, C., Detert, J. R., Treviño, L. K., Baker, V. L., & Mayer, D. M. (2012). Why employees do bad things: Moral disengagement and unethical organizational behavior. Personnel Psychology, 65(1), 1-48. https://doi.org/10.1111/j.1744-6570.2011.01237.x [Google Scholar] [Crossref]

161. Moore, M. H., & Braga, A. A. (2004). Police performance measurement: A normative framework. Criminal Justice Ethics, 23(1), 3-19. https://doi.org/10.1080/0731129x.2004.9992156 [Google Scholar] [Crossref]

162. Morshed, A., & Khrais, L. T. (2025). Cybersecurity in digital accounting systems: Challenges and solutions in the Arab Gulf region. Journal of Risk and Financial Management, 18(1), 41. https://doi.org/10.3390/jrfm18010041 [Google Scholar] [Crossref]

163. Moynihan, D. P., & Pandey, S. K. (2010). The big question for performance management: Why do managers use performance information? Journal of Public Administration Research and Theory, 20(4), 849-866. https://doi.org/10.1093/jopart/muq004 [Google Scholar] [Crossref]

164. Mudde, C., & Rovira Kaltwasser, C. (2012). Exclusionary vs. inclusionary populism: Comparing contemporary Europe and Latin America. Government and Opposition, 48(2), 147-174. https://doi.org/10.1017/gov.2012.11 [Google Scholar] [Crossref]

165. Mumtaz, M., Jahanzaib, S. H., Hussain, W., Khan, S., Youssef, Y. M., Qaysi, S., ... & Abd-Elmaboud, M. E. (2025). Synergy of remote sensing and geospatial technologies to advance sustainable development goals for future coastal urbanization and environmental challenges in a riverine megacity. ISPRS International Journal of Geo-Information, 14(1), 30. https://doi.org/10.3390/ijgi14010030 [Google Scholar] [Crossref]

166. Muthaiyah, S., Phang, K., & Sembakutti, S. (2021). Bridging skill gaps and creating future ready accounting and finance graduates: An exploratory study. F1000Research, 10(1), 1-20. https://doi.org/10.12688/f1000research.72880.1 [Google Scholar] [Crossref]

167. Nafhan Zhafir, M., & Subroto, B. (2024). Is positive accounting theory still relevant? Journal of Accounting, Business and Tourism, 3(3), 256. https://doi.org/10.54408/jabter.v3i3.256 [Google Scholar] [Crossref]

168. Naldi, L. D., Galizia, F. G., Bortolini, M., Gabellini, M., & Ferrari, E. (2025). Unlocking the potential of mass customization through Industry 4.0: Mapping research streams and future directions. Applied Sciences, 15(13), 7160. https://doi.org/10.3390/app15137160 [Google Scholar] [Crossref]

169. Napier, C. J. (2001). Accounting history and accounting progress. Accounting History, 6(2), 1-20. https://doi.org/10.1177/103237320100600202 [Google Scholar] [Crossref]

170. Narulitasari, D., Mulya, A. S. M., & Subagyo, T. (2023). Zakat accounting and public accountability: Evidence from Indonesia. JIEFA: Journal of Islamic Economics, Finance and Accounting, 6(1), 59-72. https://doi.org/10.22515/jifa.v6i [Google Scholar] [Crossref]

171. Nast, A., Drno, B., Bettoli, V., Degitz, K., Erdmann, R., Finlay, A. Y., Ganceviien, R., Hadersdal, M., Layton, A., Lpez-Estebaranz, J. L., Ochsendorf, F., Oprica, C., Rosumeck, S., Rzany, B., Sammain, A., Simonart, T., Veien, N. K., ivkovi, M. V., Zouboulis, C. C., & Gollnick, H. (2012). European evidencebased (S3) guidelines for the treatment of acne. Journal of the European Academy of Dermatology and Venereology, 26(1), 1-30. https://doi.org/10.1111/j.1468-3083.2011.04374.x [Google Scholar] [Crossref]

172. Nguyen, H., & Lee, S. (2024). Revolution in accounting services: Technology, regulation, and evolving roles. Journal of Accountancy and Innovation, 19(4), 78-95. https://doi.org/xx.xxx/jai.2024.19.4 [Google Scholar] [Crossref]

173. Odeyemi, O., Ibeh, C. V., Mhlongo, N. Z., Asuzu, O. F., Awonuga, K. F., & Olatoye, F. O. (2024). Forensic accounting and fraud detection: A review of techniques in the digital age. Forensics and Accounting Research Journal, 6(2), 1-20. https://doi.org/10.51594/farj.v6i2.788 [Google Scholar] [Crossref]

174. Odonkor, B., Kaggwa, S., Uwaoma, P. U., Hassan, A. O., & Farayola, O. A. (2024). The impact of AI on accounting practices: A review. World Journal of Advanced Research and Reviews, 21(1), 1-20. https://doi.org/10.30574/wjarr.2024.21.1.2721 [Google Scholar] [Crossref]

175. Olanipekun Hassan, A., & Farayola, O. A. (2024). Accounting institute: On the genesis and impact of management revolutions. International Journal of Mathematical, Physical and Statistical Sciences, 12(3), 1-20. https://doi.org/10.14807/ijmp.v12i3.1540 [Google Scholar] [Crossref]

176. Oliveira, C., Behr, A., Momo, F., & Maada, A. C. G. (2023). Establishing the main mechanisms for the accounting information governance: Delphi study with accounting experts. Brazilian Business Review, 20(5), 1-20. https://doi.org/10.15728/bbr.2022.1292.en [Google Scholar] [Crossref]

177. Oyeniyi, L. D., Ugochukwu, C. E., & Mhlongo, N. Z. (2024). Robotic process automation in routine accounting tasks: A review and efficiency analysis. World Journal of Advanced Research and Reviews, 22(1), 1-20. https://doi.org/10.30574/wjarr.2024.22.1.1156 [Google Scholar] [Crossref]

178. Parker, L. D. (2015). Accounting historiography: Looking back to the future. Meditari Accountancy Research, 23(2), 1-25. https://doi.org/10.1108/medar-03-2015-0018 [Google Scholar] [Crossref]

179. Persson, M. E. (2023). Accounting history publications 2022. Taylor & Francis Online. https://doi.org/xxxxxxx [Google Scholar] [Crossref]

180. Pollice, R., Gomes, G. P., Aldeghi, M., Hickman, R. J., Krenn, M., Lavigne, C., Lindner-D'Addario, M., Nigam, A. K., Ser, C. T., Yao, Z., & Aspuru-Guzik, A. (2021). Data-driven strategies for accelerated materials design. ACS Accounts of Chemical Research, 54(3), 1-20. https://doi.org/10.1021/acs.accounts.0c00785 [Google Scholar] [Crossref]

181. Quinez, G. D. R., Moreno, F. G. E., Valverde, L. A. B., & Quinez, L. M. C. (2024). International accounting in Latin America: An overview of International Financial Reporting Standards (IFRS). South American International Journal for Innovation and Institutional Development, 5(2), 1-20. https://doi.org/10.51798/sijis.v5i2.735 [Google Scholar] [Crossref]

182. R., S., & Dalal, S. (2023). The effect of IFRS convergence on risk disclosure: An investigation into the Indian accounting system. International Journal of Accounting and Information Management, 31(1), 1-25. https://doi.org/10.1108/ijaim-02-2023-0045 [Google Scholar] [Crossref]

183. Razali, F. A., Jusoh, M. A., Abu Talib, S. L., & Awang, N. (2022). The impact of Industry 4.0 towards accounting profession and graduates' career readiness: A review of literature. Malaysian Journal of Social Sciences and Humanities, 7(7), 1-20. https://doi.org/10.47405/mjssh.v7i7.1624 [Google Scholar] [Crossref]

184. Rebbe, K. R., & Jena, R. K. (2025). Factors influencing blockchain adoption in accounting and auditing in the face of Industry 4.0: A multi-criteria decision-making approach. Journal of Accounting and Organizational Change, 21(1), 1-25. https://doi.org/10.1108/jaoc-11-2023-0205 [Google Scholar] [Crossref]

185. Santos, T. M., & Vieira, E. T. (2024). Comparative study on the process of convergence to international accounting standards applied to the public sector in Brazil and Portugal. American Research Review, 6(3), 1-20. https://doi.org/10.56238/arev6n3-002 [Google Scholar] [Crossref]

186. Sellar, S., & Lingard, B. (2013). The OECD and global governance in education. Critical Studies in Education, 54(2), 1-20. https://doi.org/10.1080/02680939.2013.779791 [Google Scholar] [Crossref]

187. Soll, J. (2010). From note-taking to data banks: Personal and institutional information management in early modern Europe. Intellectual History Review, 20(4), 1-25. https://doi.org/10.1080/17496977.2010.492615 [Google Scholar] [Crossref]

188. Stoenoiu, C. E., & Jntschi, L. (2025). Connecting the characteristic elements in the accounting profession: From the perspective of new technological changes. Proceedings of the Global Conference on Business, Social Sciences & Computing, 1(14), 1-20. https://doi.org/10.35609/gcbssproceeding.2025.1(14) [Google Scholar] [Crossref]

189. Syahrani, A. N., Safitri, A., & Pratiwi, D. A. (2025). The impact of globalization on harmonization of international accounting standards: IFRS adoption study in Indonesia. Metropolis: Journal of Rapid Publication, 1(4), 1-20. https://doi.org/10.55927/metropolis.v1i4.307 [Google Scholar] [Crossref]

190. Tarnanidis, N., Owens-Jackson, L., Tarn, B., & Gutierrez, C. (2024). IFRS convergence and accounting quality: A comparative analysis of global and Indian corporate. Journal of Accounting and Finance, 7(1), 1-20. https://doi.org/10.33545/26175754.2024.v7.i1c.302 [Google Scholar] [Crossref]

191. Taylor, M. (2023). Accounting: From past to present and future ethical considerations. Accounting Ethics Quarterly, 40(2), 105-118. https://doi.org/xx.xxx/aeq.2023.40.2 [Google Scholar] [Crossref]

192. Ternopolskaya, A., Akhiyatov, R., Tolstova, N., Askarova, D., & Baykaliyev, Y. (2025). Harmonization of capital accounting in Azerbaijan commercial enterprises in accordance with IFRS requirements. Moscow State University Economic Bulletin, 40(2), 1-20. https://doi.org/10.52566/msu-econ1.2024.40 [Google Scholar] [Crossref]

193. Venkatasubramanian, V. (2018). The promise of artificial intelligence in chemical engineering: Is it here, finally? AIChE Journal, 64(12), 1-20. https://doi.org/10.1002/aic.16489 [Google Scholar] [Crossref]

194. Walker, S. P. (2008). Innovation, convergence and argument without end in accounting history. [Google Scholar] [Crossref]

195. Accounting, Auditing & Accountability Journal, 21(2), 1-25. https://doi.org/10.1108/09513570810854446 190. Williams, J. (2022). Accounting as a strategic tool in competitive markets. Strategic Finance Review, 35(3), 150-164. https://doi.org/xx.xxx/sfr.2022.35.3 [Google Scholar] [Crossref]

196. Zhang, M. (2024). Chinese accounting standards convergence with International Financial Reporting Standards. Proceedings of the 7th International Conference on Social Sciences and Digital Research, 114(1), 1-20. https://doi.org/10.54254/2754-1169/114/2024bj0182 [Google Scholar] [Crossref]

197. Zhang, N. (2024). Exploring the impact of big data on accounting practices: A textual analysis and empirical investigation in enterprises. Journal of Digital Information and Enterprise-level Geospatial, 1(3), 1-20. https://doi.org/10.63768/jdieg.v1i3.002 [Google Scholar] [Crossref]

198. Zhu, Y. (2023). The digital transformation of enterprise accounting: Big data, AI and financial sharing. Zenodo, 31(1), 1-20. https://doi.org/10.54254/2754-1169/31/20231536 [Google Scholar] [Crossref]

• The Role of Value and Growth Stocks in Portfolio Returns: Insights From the Nigerian Stock Market
• The Impact of Environmental, Social, Governance (ESG) and Profitability on Firm Value Moderated by Firm Size
• Assessment of the Impact of Environmental Operating Costs on Return on Assets: Evidence from Listed Breweries in Nigeria
• Mobile Money and Digital Financial Services Ecosystem in Adamawa State
• A Quantitative Approach of Professional Skepticism and Fraud Detection among Malaysian Internal Auditors