What type of study is this?

This is a Systematic Review study.

The Impact of Digital Technology on Accounting Activities: Transformation, Challenges, and Strategic Imperatives

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Systematic review highlights the impact of digital technology on accounting activities, suggesting strategic adoption to overcome challenges.

Digital technology significantly transforms accounting activities, moving beyond automating basic tasks.
Cloud computing and AI enhance efficiency and accuracy, while presenting challenges like cyber security risks.
A systematic review of literature reveals a critical skills gap for accounting professionals in a digital landscape.
Strategic adoption of digital technologies is imperative for firms to gain a competitive advantage in accounting.

Tha’er Amjed Mahmoud Ababneh (2025) studied this question.

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Systematic review highlights the impact of digital technology on accounting activities, suggesting strategic adoption to overcome challenges.