Digital transformation in public accounting and finance management: A clusters literature review

This study investigates the literary corpus on the role and potential of digital transformation in public accounting and finance management. A total of 890 research papers was extracted from Scopus and Web of Science for bibliometric analysis, to investigate publishing trends, productive countries, and keyword analysis around the topic, and 24 relevant research publications, divided into two clusters, were selected for an in-depth analysis. The findings demonstrate that technologies have significantly transformed accounting and public finance by automating processes to reduce errors and save time, increasing transparency and accountability, preventing fraud with analytical tools, improving budget planning and monitoring, and integrating systems for a comprehensive financial view.