Contabilidade digital e seus reflexos na sustentabilidade

Abstract

This article investigates the crucial intersection between digital accounting and sustainability in the contemporary business scenario. Through a meticulous literature review, we examine how digital accounting transcends its technological function, emerging as a vital facilitator in implementing sustainable business practices. Drawing on insights from renowned authors, we highlight how digital accounting strengthens environmental and social management, enhances transparency in accounting information, and improves operational efficiency in organizations. We explore the convergence between digital accounting and sustainability, seeking to understand how these areas intertwine and complement each other in the modern business context. We employ a systematic literature review approach, analyzing academic publications from January 2010 to the present date. Using the Soft Atlas software for qualitative analysis, we identify keywords, core concepts, and dominant themes in the selected literature. This work emphasizes the transformation brought about by digital accounting, showcasing its role in promoting organizational sustainability. It addresses the interdependence between technology, accounting, and socio-environmental responsibility, inviting deeper reflection on ethical and environmentally responsible business practices. We recommend further research on the implementation of digital accounting in different sectors and the impact of professional training on adapting to new digital solutions. Additionally, we suggest exploring the acceptance and challenges of digital accounting in companies of various sizes and resources.