Digital Transformation in Accounting: Modern Technologies and Ethical Dilemmas Reshaping Financial Managementand Reporting

How are digital technologies transforming finance and reporting — and what ethical challenges arise as a result?
This monograph, edited by Bartłomiej Nita and Piotr Wanicki, synthesizes the latest research on the digital transformation of accounting, combining a rigorous methodological approach with insights from financial management practice.

The authors provide a comprehensive literature review (based on Scopus and Web of Science) and identify four key thematic clusters:
1. The evolving role of CFOs and financial managers
2. Audit, control, and regulatory frameworks
3. Decision-making, cybersecurity, and early warning systems
4. Financial and non-financial reporting.

Each cluster explores the impact of AI, data analytics, cloud technologies, and blockchain — alongside the related ethical risks and governance challenges. The publication concludes with concise research implications and future directions relevant to academics, practitioners, and regulators.

Who is it for?
• Researchers and PhD students in accounting, auditing, and fintech
• CFOs, controllers, auditors, and ESG reporting professionals
• Regulators and standard-setters
• Business students seeking an overview of the latest trends in digital finance.

Selected contents
1. Methodological introduction
2. The role of financial managers (CFOs)
3. Audit, control, and regulations
4. Decision-making, cybersecurity, and early warning signals
5. Financial and non-financial reporting
6. Conclusions and synthesis.