{"id":"https://openalex.org/W4414661758","doi":"https://doi.org/10.2298/csis250310062t","title":"Digital transformation in public accounting and finance management: A clusters literature review","display_name":"Digital transformation in public accounting and finance management: A clusters literature review","publication_year":2025,"publication_date":"2025-01-01","ids":{"openalex":"https://openalex.org/W4414661758","doi":"https://doi.org/10.2298/csis250310062t"},"language":"en","primary_location":{"id":"doi:10.2298/csis250310062t","is_oa":true,"landing_page_url":"https://doi.org/10.2298/csis250310062t","pdf_url":"http://www.doiserbia.nb.rs/ft.aspx?id=1820-02142500062T","source":{"id":"https://openalex.org/S206939107","display_name":"Computer Science and Information Systems","issn_l":"1820-0214","issn":["1820-0214","2406-1018"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310321031","host_organization_name":"ComSIS Consortium","host_organization_lineage":["https://openalex.org/P4310321031"],"host_organization_lineage_names":["ComSIS Consortium"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computer Science and Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://www.doiserbia.nb.rs/ft.aspx?id=1820-02142500062T","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Ambr\u00f3sio Teixeira","orcid":null},"institutions":[{"id":"https://openalex.org/I4210087771","display_name":"Instituto Superior de Administra\u00e7\u00e3o e L\u00ednguas","ror":"https://ror.org/003mte806","country_code":"PT","type":"education","lineage":["https://openalex.org/I4210087771"]},{"id":"https://openalex.org/I4210095607","display_name":"Agencia Regional da Energia e Ambiente da Regiao Autonoma da Madeira","ror":"https://ror.org/00q6d2f90","country_code":"PT","type":"nonprofit","lineage":["https://openalex.org/I4210095607"]},{"id":"https://openalex.org/I58028834","display_name":"Universidade da Madeira","ror":"https://ror.org/0442zbe52","country_code":"PT","type":"education","lineage":["https://openalex.org/I58028834"]}],"countries":["PT"],"is_corresponding":true,"raw_author_name":"Ambr\u00f3sio Teixeira","raw_affiliation_strings":["Department of Accounting and Finance, CEOS.PP, ISAL, Funchal, Madeira, Portugal"],"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, CEOS.PP, ISAL, Funchal, Madeira, Portugal","institution_ids":["https://openalex.org/I58028834","https://openalex.org/I4210087771","https://openalex.org/I4210095607"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5037451478","display_name":"Xavier Mart\u00ednez\u2010Cobas","orcid":"https://orcid.org/0000-0001-5598-8392"},"institutions":[{"id":"https://openalex.org/I6289922","display_name":"Universidade de Vigo","ror":"https://ror.org/05rdf8595","country_code":"ES","type":"education","lineage":["https://openalex.org/I6289922"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Xavier Martinez-Cobas","raw_affiliation_strings":["Department of Accounting and Financial Economics, University of Vigo, Vigo, Galicia, Spain"],"affiliations":[{"raw_affiliation_string":"Department of Accounting and Financial Economics, University of Vigo, Vigo, Galicia, Spain","institution_ids":["https://openalex.org/I6289922"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5088469315","display_name":"\u00c3\u0081lvaro Rocha","orcid":"https://orcid.org/0000-0002-0750-8187"},"institutions":[{"id":"https://openalex.org/I141596103","display_name":"University of Lisbon","ror":"https://ror.org/01c27hj86","country_code":"PT","type":"education","lineage":["https://openalex.org/I141596103"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Alvaro Rocha","raw_affiliation_strings":["Department of Information Systems, ISEG, University of Lisbon, Lisboa, Portugal"],"affiliations":[{"raw_affiliation_string":"Department of Information Systems, ISEG, University of Lisbon, Lisboa, Portugal","institution_ids":["https://openalex.org/I141596103"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004924112","display_name":"Mar\u00eda Jos\u00e9 Gon\u00e7alves","orcid":"https://orcid.org/0000-0003-3318-9973"},"institutions":[{"id":"https://openalex.org/I11193315","display_name":"Instituto Superior de Contabilidade e Administracao do Porto","ror":"https://ror.org/00wg3s094","country_code":"PT","type":"education","lineage":["https://openalex.org/I11193315"]},{"id":"https://openalex.org/I83863532","display_name":"Polytechnic Institute of Porto","ror":"https://ror.org/04988re48","country_code":"PT","type":"education","lineage":["https://openalex.org/I83863532"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Maria Gon\u00e7alves","raw_affiliation_strings":["Department of Information Systems, CEOS.PP, ISCAP, Polytechnic of Porto, Porto, Portugal"],"affiliations":[{"raw_affiliation_string":"Department of Information Systems, CEOS.PP, ISCAP, Polytechnic of Porto, Porto, Portugal","institution_ids":["https://openalex.org/I83863532","https://openalex.org/I11193315"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5017884783","display_name":"Am\u00e9lia Ferreira da Silva","orcid":"https://orcid.org/0000-0002-8366-9863"},"institutions":[{"id":"https://openalex.org/I11193315","display_name":"Instituto Superior de Contabilidade e Administracao do Porto","ror":"https://ror.org/00wg3s094","country_code":"PT","type":"education","lineage":["https://openalex.org/I11193315"]},{"id":"https://openalex.org/I83863532","display_name":"Polytechnic Institute of Porto","ror":"https://ror.org/04988re48","country_code":"PT","type":"education","lineage":["https://openalex.org/I83863532"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Am\u00e9lia Silva","raw_affiliation_strings":["Department of Accounting, CEOS.PP, ISCAP, Polytechnic of Porto, Porto, Portugal"],"affiliations":[{"raw_affiliation_string":"Department of Accounting, CEOS.PP, ISCAP, Polytechnic of Porto, Porto, Portugal","institution_ids":["https://openalex.org/I83863532","https://openalex.org/I11193315"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":5,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210087771","https://openalex.org/I4210095607","https://openalex.org/I58028834"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.35372615,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"22","issue":"4","first_page":"1577","last_page":"1598"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12922","display_name":"Business and Economic Development","score":0.8457000255584717,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T12922","display_name":"Business and Economic Development","score":0.8457000255584717,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T14258","display_name":"Legal and Policy Issues","score":0.7994999885559082,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13172","display_name":"Economic Issues in Ukraine","score":0.7049000263214111,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transparency","display_name":"Transparency (behavior)","score":0.7178999781608582},{"id":"https://openalex.org/keywords/scopus","display_name":"Scopus","score":0.6656000018119812},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"Digital transformation","score":0.6237000226974487},{"id":"https://openalex.org/keywords/publishing","display_name":"Publishing","score":0.5145000219345093},{"id":"https://openalex.org/keywords/web-of-science","display_name":"Web of science","score":0.4587000012397766},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.4050999879837036},{"id":"https://openalex.org/keywords/public-finance","display_name":"Public finance","score":0.399399995803833},{"id":"https://openalex.org/keywords/transformation","display_name":"Transformation (genetics)","score":0.3889000117778778}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.7178999781608582},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6656000018119812},{"id":"https://openalex.org/C83867959","wikidata":"https://www.wikidata.org/wiki/Q371467","display_name":"Scopus","level":3,"score":0.6656000018119812},{"id":"https://openalex.org/C126082660","wikidata":"https://www.wikidata.org/wiki/Q4252370","display_name":"Digital transformation","level":2,"score":0.6237000226974487},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5996999740600586},{"id":"https://openalex.org/C151719136","wikidata":"https://www.wikidata.org/wiki/Q3972943","display_name":"Publishing","level":2,"score":0.5145000219345093},{"id":"https://openalex.org/C3020774429","wikidata":"https://www.wikidata.org/wiki/Q1201886","display_name":"Web of science","level":3,"score":0.4587000012397766},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4050999879837036},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.399399995803833},{"id":"https://openalex.org/C204241405","wikidata":"https://www.wikidata.org/wiki/Q461499","display_name":"Transformation (genetics)","level":3,"score":0.3889000117778778},{"id":"https://openalex.org/C513874922","wikidata":"https://www.wikidata.org/wiki/Q212805","display_name":"Digital library","level":3,"score":0.3560999929904938},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3492000102996826},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.32989999651908875},{"id":"https://openalex.org/C189708586","wikidata":"https://www.wikidata.org/wiki/Q1504425","display_name":"Systematic review","level":3,"score":0.3206000030040741},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.31540000438690186},{"id":"https://openalex.org/C18599908","wikidata":"https://www.wikidata.org/wiki/Q1196904","display_name":"Electronic publishing","level":3,"score":0.29809999465942383},{"id":"https://openalex.org/C178315738","wikidata":"https://www.wikidata.org/wiki/Q603441","display_name":"Bibliometrics","level":2,"score":0.2953999936580658},{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.28949999809265137},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.28610000014305115},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.2851000130176544},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.2818000018596649},{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.28040000796318054},{"id":"https://openalex.org/C23925645","wikidata":"https://www.wikidata.org/wiki/Q5449731","display_name":"Financial modeling","level":2,"score":0.260699987411499}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2298/csis250310062t","is_oa":true,"landing_page_url":"https://doi.org/10.2298/csis250310062t","pdf_url":"http://www.doiserbia.nb.rs/ft.aspx?id=1820-02142500062T","source":{"id":"https://openalex.org/S206939107","display_name":"Computer Science and Information Systems","issn_l":"1820-0214","issn":["1820-0214","2406-1018"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310321031","host_organization_name":"ComSIS Consortium","host_organization_lineage":["https://openalex.org/P4310321031"],"host_organization_lineage_names":["ComSIS Consortium"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computer Science and Information Systems","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.2298/csis250310062t","is_oa":true,"landing_page_url":"https://doi.org/10.2298/csis250310062t","pdf_url":"http://www.doiserbia.nb.rs/ft.aspx?id=1820-02142500062T","source":{"id":"https://openalex.org/S206939107","display_name":"Computer Science and Information Systems","issn_l":"1820-0214","issn":["1820-0214","2406-1018"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310321031","host_organization_name":"ComSIS Consortium","host_organization_lineage":["https://openalex.org/P4310321031"],"host_organization_lineage_names":["ComSIS Consortium"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computer Science and Information Systems","raw_type":"journal-article"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4414661758.pdf","grobid_xml":"https://content.openalex.org/works/W4414661758.grobid-xml"},"referenced_works_count":49,"referenced_works":["https://openalex.org/W2053438961","https://openalex.org/W2302385378","https://openalex.org/W2344111147","https://openalex.org/W2685118618","https://openalex.org/W2747823181","https://openalex.org/W2755950973","https://openalex.org/W2896958927","https://openalex.org/W2932432602","https://openalex.org/W2943432101","https://openalex.org/W2947895697","https://openalex.org/W2954317048","https://openalex.org/W2964750068","https://openalex.org/W2967396744","https://openalex.org/W2981068704","https://openalex.org/W2982601096","https://openalex.org/W2989707794","https://openalex.org/W2992877646","https://openalex.org/W3003933818","https://openalex.org/W3018302807","https://openalex.org/W3043029622","https://openalex.org/W3080670986","https://openalex.org/W3085139849","https://openalex.org/W3090804242","https://openalex.org/W3159480376","https://openalex.org/W3161772531","https://openalex.org/W3197217312","https://openalex.org/W3197237886","https://openalex.org/W3198287765","https://openalex.org/W3199891316","https://openalex.org/W3201706853","https://openalex.org/W3212785919","https://openalex.org/W4200278981","https://openalex.org/W4200548678","https://openalex.org/W4205443034","https://openalex.org/W4205585760","https://openalex.org/W4214583112","https://openalex.org/W4214926328","https://openalex.org/W4220756132","https://openalex.org/W4245793094","https://openalex.org/W4283714445","https://openalex.org/W4285038990","https://openalex.org/W4313897735","https://openalex.org/W4315977381","https://openalex.org/W4320917074","https://openalex.org/W4323364446","https://openalex.org/W4327813915","https://openalex.org/W4376459696","https://openalex.org/W4376613878","https://openalex.org/W4387053300"],"related_works":[],"abstract_inverted_index":{"This":[0],"study":[1],"investigates":[2],"the":[3,7,47],"literary":[4],"corpus":[5],"on":[6],"role":[8],"and":[9,17,30,43,49,73,82,87,97,99],"potential":[10],"of":[11,22,32],"digital":[12],"transformation":[13],"in":[14],"public":[15,74],"accounting":[16,72],"finance":[18,75],"management.":[19],"A":[20],"total":[21],"890":[23],"research":[24,52],"papers":[25],"was":[26],"extracted":[27],"from":[28],"Scopus":[29],"Web":[31],"Science":[33],"for":[34,60,102],"bibliometric":[35],"analysis,":[36],"to":[37,79],"investigate":[38],"publishing":[39],"trends,":[40],"productive":[41],"countries,":[42],"keyword":[44],"analysis":[45],"around":[46],"topic,":[48],"24":[50],"relevant":[51],"publications,":[53],"divided":[54],"into":[55],"two":[56],"clusters,":[57],"were":[58],"selected":[59],"an":[61],"in-depth":[62],"analysis.":[63],"The":[64],"findings":[65],"demonstrate":[66],"that":[67],"technologies":[68],"have":[69],"significantly":[70],"transformed":[71],"by":[76],"automating":[77],"processes":[78],"reduce":[80],"errors":[81],"save":[83],"time,":[84],"increasing":[85],"transparency":[86],"accountability,":[88],"preventing":[89],"fraud":[90],"with":[91],"analytical":[92],"tools,":[93],"improving":[94],"budget":[95],"planning":[96],"monitoring,":[98],"integrating":[100],"systems":[101],"a":[103],"comprehensive":[104],"financial":[105],"view.":[106]},"counts_by_year":[],"updated_date":"2026-04-21T08:09:41.155169","created_date":"2025-10-10T00:00:00"}