{"id":"https://openalex.org/W4403784497","doi":"https://doi.org/10.1108/k-04-2024-1006","title":"Does digitalization drive sustainable transformation in finance and accounting?","display_name":"Does digitalization drive sustainable transformation in finance and accounting?","publication_year":2024,"publication_date":"2024-10-26","ids":{"openalex":"https://openalex.org/W4403784497","doi":"https://doi.org/10.1108/k-04-2024-1006"},"language":"en","primary_location":{"id":"doi:10.1108/k-04-2024-1006","is_oa":false,"landing_page_url":"https://doi.org/10.1108/k-04-2024-1006","pdf_url":null,"source":{"id":"https://openalex.org/S168682784","display_name":"Kybernetes","issn_l":"0368-492X","issn":["0368-492X","1758-7883"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Kybernetes","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5050822615","display_name":"Enkeleda Lulaj","orcid":"https://orcid.org/0000-0002-5325-3015"},"institutions":[{"id":"https://openalex.org/I4210118602","display_name":"Zekai Tahir Burak Kad\u0131n Sa\u011fl\u0131\u011f\u0131 E\u011fitim ve Ara\u015ft\u0131rma Hastanesi","ror":"https://ror.org/026qp7597","country_code":"TR","type":"government","lineage":["https://openalex.org/I4210118602"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Enkeleda Lulaj","raw_affiliation_strings":["Faculty of Business, University Haxhi Zeka , ,"],"raw_orcid":"https://orcid.org/0000-0002-5325-3015","affiliations":[{"raw_affiliation_string":"Faculty of Business, University Haxhi Zeka , ,","institution_ids":["https://openalex.org/I4210118602"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5025290136","display_name":"Eglantina Hysa","orcid":"https://orcid.org/0000-0002-3429-5738"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Eglantina Hysa","raw_affiliation_strings":["Independent Researcher , ,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Independent Researcher , ,","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060647036","display_name":"Mirela Panait","orcid":"https://orcid.org/0000-0002-5158-753X"},"institutions":[{"id":"https://openalex.org/I4210090220","display_name":"Petroleum & Gas University of Ploie\u015fti","ror":"https://ror.org/00abdnc40","country_code":"RO","type":"education","lineage":["https://openalex.org/I4210090220"]},{"id":"https://openalex.org/I4210106469","display_name":"Institute of National Economy","ror":"https://ror.org/011gpzb03","country_code":"RO","type":"facility","lineage":["https://openalex.org/I4210106469"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Mirela Panait","raw_affiliation_strings":["Faculty of Economic Sciences, Petroleum-Gas University of Ploiesti , ,","Institute of National Economy, Romanian Academy , ,"],"raw_orcid":"https://orcid.org/0000-0002-5158-753X","affiliations":[{"raw_affiliation_string":"Faculty of Economic Sciences, Petroleum-Gas University of Ploiesti , ,","institution_ids":["https://openalex.org/I4210090220"]},{"raw_affiliation_string":"Institute of National Economy, Romanian Academy , ,","institution_ids":["https://openalex.org/I4210106469"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.4707,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.96781796,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"55","issue":"1","first_page":"631","last_page":"657"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11995","display_name":"FinTech, Crowdfunding, Digital Finance","score":0.9922999739646912,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11995","display_name":"FinTech, Crowdfunding, Digital Finance","score":0.9922999739646912,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.982200026512146,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11437","display_name":"Digital Platforms and Economics","score":0.9591000080108643,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cybernetics","display_name":"Cybernetics","score":0.5460798740386963},{"id":"https://openalex.org/keywords/transformation","display_name":"Transformation (genetics)","score":0.5363750457763672},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.46734172105789185},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"Digital transformation","score":0.44468557834625244},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.4128098487854004},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.4083115756511688},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.33174780011177063},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.171705424785614},{"id":"https://openalex.org/keywords/world-wide-web","display_name":"World Wide Web","score":0.07861453294754028}],"concepts":[{"id":"https://openalex.org/C115286129","wikidata":"https://www.wikidata.org/wiki/Q123637","display_name":"Cybernetics","level":2,"score":0.5460798740386963},{"id":"https://openalex.org/C204241405","wikidata":"https://www.wikidata.org/wiki/Q461499","display_name":"Transformation (genetics)","level":3,"score":0.5363750457763672},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.46734172105789185},{"id":"https://openalex.org/C126082660","wikidata":"https://www.wikidata.org/wiki/Q4252370","display_name":"Digital transformation","level":2,"score":0.44468557834625244},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4128098487854004},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4083115756511688},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.33174780011177063},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.171705424785614},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.07861453294754028},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/k-04-2024-1006","is_oa":false,"landing_page_url":"https://doi.org/10.1108/k-04-2024-1006","pdf_url":null,"source":{"id":"https://openalex.org/S168682784","display_name":"Kybernetes","issn_l":"0368-492X","issn":["0368-492X","1758-7883"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Kybernetes","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.46000000834465027}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":119,"referenced_works":["https://openalex.org/W143399821","https://openalex.org/W789505438","https://openalex.org/W1791587663","https://openalex.org/W1971410477","https://openalex.org/W1992193527","https://openalex.org/W1992439517","https://openalex.org/W1994263489","https://openalex.org/W2003486883","https://openalex.org/W2005092827","https://openalex.org/W2028618347","https://openalex.org/W2038539934","https://openalex.org/W2061869679","https://openalex.org/W2076893520","https://openalex.org/W2131994649","https://openalex.org/W2163297822","https://openalex.org/W2262291524","https://openalex.org/W2289759809","https://openalex.org/W2479469725","https://openalex.org/W2604418039","https://openalex.org/W2605606811","https://openalex.org/W2725114605","https://openalex.org/W2796276470","https://openalex.org/W2805125217","https://openalex.org/W2896411160","https://openalex.org/W2943349818","https://openalex.org/W3000389932","https://openalex.org/W3093978646","https://openalex.org/W3124234186","https://openalex.org/W3135628843","https://openalex.org/W3140968022","https://openalex.org/W3152274310","https://openalex.org/W3160158337","https://openalex.org/W3168616132","https://openalex.org/W3195305221","https://openalex.org/W3197217312","https://openalex.org/W3202628213","https://openalex.org/W3203155298","https://openalex.org/W3204196119","https://openalex.org/W3210719542","https://openalex.org/W4200611216","https://openalex.org/W4206794695","https://openalex.org/W4224105060","https://openalex.org/W4248362959","https://openalex.org/W4280637168","https://openalex.org/W4293431767","https://openalex.org/W4296817181","https://openalex.org/W4297222589","https://openalex.org/W4304172653","https://openalex.org/W4306155971","https://openalex.org/W4307490986","https://openalex.org/W4308499553","https://openalex.org/W4309029199","https://openalex.org/W4309333470","https://openalex.org/W4310021468","https://openalex.org/W4310136424","https://openalex.org/W4310273778","https://openalex.org/W4312005823","https://openalex.org/W4312187396","https://openalex.org/W4312208456","https://openalex.org/W4312229800","https://openalex.org/W4312615937","https://openalex.org/W4313459883","https://openalex.org/W4318478954","https://openalex.org/W4319999945","https://openalex.org/W4320929298","https://openalex.org/W4322755641","https://openalex.org/W4322761880","https://openalex.org/W4322769606","https://openalex.org/W4323108442","https://openalex.org/W4327904947","https://openalex.org/W4353046755","https://openalex.org/W4361020154","https://openalex.org/W4362603129","https://openalex.org/W4362715701","https://openalex.org/W4367046263","https://openalex.org/W4377234387","https://openalex.org/W4378364204","https://openalex.org/W4378697719","https://openalex.org/W4379011644","https://openalex.org/W4379521101","https://openalex.org/W4380569377","https://openalex.org/W4380841558","https://openalex.org/W4382236919","https://openalex.org/W4382809128","https://openalex.org/W4383106945","https://openalex.org/W4383340325","https://openalex.org/W4383621142","https://openalex.org/W4383646200","https://openalex.org/W4384281924","https://openalex.org/W4385247595","https://openalex.org/W4385429402","https://openalex.org/W4386189906","https://openalex.org/W4386496393","https://openalex.org/W4386600377","https://openalex.org/W4386629610","https://openalex.org/W4386753511","https://openalex.org/W4386865167","https://openalex.org/W4387424192","https://openalex.org/W4387572495","https://openalex.org/W4387575886","https://openalex.org/W4387654122","https://openalex.org/W4387954754","https://openalex.org/W4387989981","https://openalex.org/W4388311987","https://openalex.org/W4388781390","https://openalex.org/W4389620326","https://openalex.org/W4389634053","https://openalex.org/W4390816671","https://openalex.org/W4390830404","https://openalex.org/W4391141091","https://openalex.org/W4392155621","https://openalex.org/W4393410718","https://openalex.org/W4394573841","https://openalex.org/W4394580305","https://openalex.org/W4394718376","https://openalex.org/W4395068552","https://openalex.org/W4396230003","https://openalex.org/W4399801033","https://openalex.org/W6846703061"],"related_works":["https://openalex.org/W226730667","https://openalex.org/W1992148920","https://openalex.org/W4387906327","https://openalex.org/W201323158","https://openalex.org/W2509670760","https://openalex.org/W1814369816","https://openalex.org/W4387906433","https://openalex.org/W3113483414","https://openalex.org/W3128162709","https://openalex.org/W3022432941"],"abstract_inverted_index":{"Purpose":[0],"This":[1,205],"paper":[2],"investigates":[3],"the":[4,27,31,36,100,108,117,126,139,167,173,194,209,213,233],"interplay":[5],"among":[6],"Finance-Accounting":[7,11],"Digitalization":[8],"(FAD),":[9],"Advanced":[10],"System":[12],"(AFAS)":[13],"and":[14,17,35,42,63,72,85,87,97,105,116,119,136,153,164,219,228,246],"Accounting":[15],"2.0":[16],"FinTech":[18],"(AFT).":[19],"It":[20,231],"aims":[21],"to":[22,53,80,171,208],"elucidate":[23],"how":[24],"FAD":[25,135],"impacts":[26],"adoption":[28],"of":[29,33,40,102,110,121,142,169,175,236],"AFAS,":[30],"evolution":[32,39],"AFT,":[34,98,137,220],"ensuing":[37],"sustainable":[38],"finance":[41],"accounting":[43,106,122,229],"practices.":[44,230],"Design/methodology/approach":[45],"A":[46],"comprehensive":[47],"survey":[48,198],"was":[49],"conducted":[50],"from":[51],"2021":[52],"2023,":[54],"involving":[55],"500":[56],"companies":[57],"in":[58,112,238],"Kosovo,":[59],"spanning":[60],"various":[61],"sectors":[62],"sizes.":[64],"The":[65,180],"data":[66,199],"were":[67],"meticulously":[68],"analyzed":[69],"using":[70,75],"SPSS":[71],"AMOS":[73],"software,":[74],"structural":[76],"equation":[77],"modeling":[78],"(SEM)":[79],"assess":[81],"hypotheses,":[82],"model":[83],"fit":[84],"direct":[86],"indirect":[88],"effects.":[89],"Findings":[90],"Significant":[91],"relationships":[92,215],"emerged":[93],"between":[94,134,216],"FAD,":[95,217],"AFAS":[96,111,146,218],"highlighting":[99,138],"importance":[101],"computerized":[103],"financial":[104,114,176,227],"systems,":[107],"role":[109],"achieving":[113],"goals":[115],"accessibility":[118],"adaptability":[120],"data.":[123],"In":[124,144],"particular,":[125],"SEM":[127],"analysis":[128],"underscored":[129],"a":[130,148],"robust":[131],"positive":[132],"correlation":[133],"transformative":[140,234],"potential":[141],"digitalization.":[143],"addition,":[145],"as":[147],"technological":[149],"solution":[150],"facilitates":[151],"sustainability":[152],"operational":[154],"efficiency.":[155],"These":[156],"findings":[157],"provide":[158],"crucial":[159],"insights":[160],"for":[161,166,226,244],"future":[162],"research":[163,181,206],"advocate":[165],"use":[168],"digitalization":[170,237],"improve":[172],"efficiency":[174],"management.":[177],"Research":[178],"limitations/implications":[179],"is":[182],"constrained":[183],"by":[184,211],"its":[185],"focus":[186],"on":[187,197,223],"Kosovo\u2019s":[188],"companies,":[189],"potentially":[190],"limiting":[191],"generalizability.":[192],"Additionally,":[193],"study\u2019s":[195],"reliance":[196],"might":[200],"introduce":[201],"response":[202],"bias.":[203],"Originality/value":[204],"contributes":[207],"literature":[210],"delineating":[212],"intricate":[214],"shedding":[221],"light":[222],"their":[224],"implications":[225],"underscores":[232],"value":[235],"these":[239],"domains,":[240],"offering":[241],"novel":[242],"perspectives":[243],"academic":[245],"managerial":[247],"discourse.":[248]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":2}],"updated_date":"2026-06-18T10:00:31.954636","created_date":"2025-10-10T00:00:00"}
