Accounting Systematization in Commercial Enterprises: A Literature Review

Abstract

This research focused on analyzing the transformation and adaptation of accounting systems in commercial enterprises through a detailed review of existing literature. Design/Methodology/Approach: A rigorous methodology of bibliographic inquiry was adopted, complemented by advanced techniques of document analysis, focusing on an exhaustive and coherent review of relevant literature, with "accounting systems" as the primary keyword. Results/Discussion: The research integrated bibliometric indicators to quantify authorial productivity, considering aspects such as publication volume, chronology, geographical diversity, and predominant key terms. Additionally, multidimensional collaboration indicators were employed, enriched with data extracted from renowned bibliographic platforms. Conclusions: The pressing need to establish systematic and efficient accounting systems became clear, facilitating agile financial data management, reducing potential deviations, and aligning with contemporary standards of business accounting. Originality/Value: This study not only offers valuable insights for subsequent research but also raises crucial questions about the direction and adaptability of accounting in the imminent digital landscape.

Received: 10 December 2023 / Accepted: 26 February 2024 / Published: 5 March 2024