The Extent to Which Textbooks Fulfill the Requirements of Digital Transformation in Accounting and Auditing




Digitalization, Accounting, Auditing, Textbooks


Purpose: The study aimed to determine how well textbooks meet the demands of accounting industries' transition to the digital age. To determine how well texts, meet the needs of auditing industries' growth to the digital age and to investigate the extent to which the books fulfill the requirements for digital transformation in accounting and auditing.


Theoretical framework: The study's theoretical framework depended on an analysis of the past reviews done by researchers in their literature reviews. It was to show if the textbooks met the demands of a smooth transition of workers from the traditional to the digital age in the accounting and auditing fields. Many past reviews by researchers concluded that textbooks are among the top three resources used in both departments depending a lot on books.


Methodology: The methodology used was content analysis, where 21 sources were reviewed. Literature research dates back to the 1960s, but critical articles were chosen from 2018 to the present, considering the advancement in technology and computers, which have impacted the world in numerous ways. Computers are fast, easy, and reliable, but textbooks are still the traditional source of information used in many curriculums across continents. The American Educational Research Association's journals (ERIC) database was used. References found online through Google Scholar and JSTOR searches and reference lists from the digitalization of accounting and auditing periodicals were also used.


Findings: The findings from the 21 sources included all of the textbooks that had IT-related topics on accounting. The research suggested a slight emphasis on IT developments in management accounting, auditing fields, and financial accounting, which is consistent with our assumptions. Only 5 of the chosen textbooks in financial accounting addressed IT-related topics. The general coverage of IT advancements in the selected auditing textbook examples differs significantly from that of financial accounting and management accounting textbooks. In the past, it has been expected that most auditing textbooks will at least address computer-assisted audit techniques and technologies (CAAT).


Research, practical and social implications: Considering the social implications and the practicality of the research, stakeholders and government agencies should push for policies that would ensure a proper transition to digitization for all its citizens to understand their work better.


Originality/value: The novelty and worth were evaluated. Twenty-one books on financial accounting, managerial accounting, and auditing make up the sample. According to actual research, technology improvements and related topics are rarely covered in accounting degrees. Evidence from this study's analysis of the relevant literature indicates that accounting and auditing schools' textbooks ought to devote more time to IT-related issues


Download data is not yet available.


ALAM, M.S. and HOSSAIN, D.M., 2021. Management Accounting in the Era of Digitalization. The Journal of Industrial Distribution & Business, 12(11), pp.1-8.

Ali, M.M., The Effect of Activating Artificial Intelligence techniques on Enhancing Internal Auditing Activities" Field Study.

Al‐Shaer, H., 2020. Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK. Business Strategy and the Environment, 29(6), pp.2355-2373.

Bergeron, H., 2022. School Textbooks: Books Like Any Other?. In History and Social Studies–Methodologies of Textbook Analysis (pp. 125-129). Routledge.

Cavallin, F. and Sjölander, K., 2022. Digitization and Auditors: A study on the impact of digitization on auditors' work during covid-19.

El-Toby, B.H.M., Kareem, A.D. and Abd, W.H. (2022). The possibility of Applying International Accounting Standards in the Public Sector (IPSAS) in the Iraqi Government Accounting System: Exploratory Research for the Opinions of Accountants at the University of Al- Muthanna. International Journal of Professional Business Review, [online] 7(2), p.e0461. doi:

Fischer, M., Imgrund, F., Janiesch, C. and Winkelmann, A., 2020. Strategy archetypes for digital transformation: Defining meta objectives using business process management—information & Management, 57(5), p.103262.


Guerra, P.L., Baker, A.M. and Cotman, A.M., 2022. Instructional Supervision: Is it Culturally Responsive? A Textbook Analysis. Journal of Educational Supervision, 5(1), p.1.

Haje, P., Arystanbaeva, A., Оralbaeva, Z. and Kupenova, Z., 2019. The role and importance of accounting information systems in the context of digitalization. Central Asian Journal of Social Sciences and Humanities, 5(1), pp.64-73.

Haje, P., Arystanbaeva, A., Оralbaeva, Z. and Kupenova, Z., 2019. The role and importance of accounting information systems in the context of digitalization. Central Asian Journal of Social Sciences and Humanities, 5(1), pp.64-73.

Kovac, M. and Kepic Mohar, A., 2022. The changing role of textbooks in primary Education in the digital era: what can we learn from reading research? CEPS Journal, 12(2), pp.11-27.

Lombardi, R. and Secundo, G., 2020. The digital transformation of corporate reporting–a systematic literature review and avenues for future research. Meditari Accountancy Research.

Maçada, A.C.G., Freitas Junior, J.C. da S., Brinkhues, R.A. and Vasconcellos, S. de (2021). Life interrupted, but performance improved: Rethinking the influence of technology-mediated interruptions at work and personal life. International Journal of Professional Business Review, [online] 7(1), p.e0279. doi:

Manita, R., Elommal, N., Baudier, P. and Hikkerova, L., 2020. The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, p.119751.

Mosteanu, N.R. and Faccia, A., 2020. Digital systems and new financial management challenges include FinTech, XBRL, blockchain, and cryptocurrencies. Quality-Access to Success Journal, 21(174), pp.159-166.


Roberts, L., Hassan, A., Elamer, A. and Nandy, M., 2021. Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions. Business Strategy and the Environment, 30(1), pp.705-720.

Schmitz, J. and Leoni, G., 2019. Accounting and auditing at the time of blockchain technology: a research agenda. Australian Accounting Review, 29(2), pp.331-342.

Stark, J., 2020. Digital Transformation of Industry. Springer International Publishing.

Wu, S., 2022. Cultivation mode of new accounting talents in financial and taxation digitalization. Plos one, 17(11), p.e0276005.

Yigitbasioglu, O., Green, P. and Cheung, M.Y.D., 2022. Digital transformation and accountants as advisors. Accounting, Auditing & Accountability Journal, (ahead-of-print).

Zhou, Y., 2022. Cognitive Requirement of Accounting Tasks: A Task Analysis in Chinese Vocational School Textbooks. WV Media GmbH & Company KG.




How to Cite

Oleiwi, R. (2023). The Extent to Which Textbooks Fulfill the Requirements of Digital Transformation in Accounting and Auditing. International Journal of Professional Business Review, 8(5), e01509.