The Whatness of Digital Accounting: Status Quo and Ways to move forward

Abstract

Digital Accounting has found its way into the everyday language used by accounting practitioners, with the Big 4 auditing companies pouring massive resources into the digitalisation of accounting processes in order to create an early-mover business advantage. With this special issue, we thus like to invite and motivate the community of scholars interested in digital accounting to collaborate, to take in the various field-specific perspectives and to finally holistically map and delineate the field of digital accounting. For this, we propose an early framework and a research agenda that may unite and guide researchers towards a holistic understanding of the field.