A STRUCTURED LITERATURE REVIEW ON NEW ACCOUNTING PARADIGMS

Abstract

An analysis of published studies in the field of accounting in the current economic and social context, in which the business environment is in a continuous dynamic, shows a growing concern for new accounting paradigms with a major impact on the accounting profession: digitalisation, integrated thinking and globalisation. With this study we aimed to analyse the most relevant and recent articles addressing the topic of new paradigms in accounting through a structured literature review (SLR). By analysing how the three directions of change in the accounting area have been addressed in the literature, we were able to provide a general framework on the current state of the challenges facing the field and, by extension, the accounting profession, but at the same time we also outlined some lines for future research.