DIGITAL TRANSFORMATION IN ACCOUNTING: THE ROLE OF AIS AND AUDITING IN SUPPORTING SUSTAINABLE GOVERNANCE AND THE ACHIEVEMENT OF THE SDGs
DOI:
https://doi.org/10.47701/yp876a29Keywords:
Digital Transformation, AIS, Auditing, Sustainability Reporting, SDGsAbstract
Digital transformation has changed accounting practices through the use of artificial intelligence (AI), cloud computing, big data analytics, blockchain, and robotic process automation (RPA). This study aims to examine how digital transformation, accounting information systems (AIS), and auditing contribute to sustainable governance and the achievement of the Sustainable Development Goals (SDGs). A thematic literature review was conducted by examining studies on digital accounting, AIS, auditing, sustainability reporting, and emerging technologies. The findings show that digital technologies support the processing, integration, accessibility, and analysis of accounting information. AIS facilitates the management of financial and non-financial information for sustainability reporting, while auditing supports internal control, risk assessment, and the reliability of reported information. The literature also identifies challenges related to data security, privacy, algorithmic bias technological dependence, and professional competence. Overalll, the reviewed studies indicate that AIS and auditing have complementary roles in digital accounting transformation. Accounting Information Systems provides the infrastructure for managing information, internal control supports information reliability, and auditing provides assurance over reported information produced. Together, these functions can strengthen transparency, accountability, and information quality in support of sustainable governance and organizational contributions to the SDGs.
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