Digital Competencies for a FinTech-Driven Accounting Profession: A Systematic Literature Review

Indonesia's healthcare system continues to face significant challenges in delivering equitable services across diverse and remote regions. The digital transformation of healthcare—through the integration of Artificial Intelligence (AI), big data, and telemedicine—offers promising solutions to overcome disparities in access, infrastructure, and service delivery. This study aims to comprehensively analyze global and national research trends related to the digital transformation of healthcare using a Systematic Literature Review (SLR) approach, supported by bibliometric analysis through the VOSviewer software. Following the PRISMA protocol, a total of 30 relevant articles published between 2020 and 2025 were identified and analyzed. The network and overlay visualizations generated reveal four major thematic clusters: digital transformation and service quality, big data and pandemic response, AI and data privacy, and community engagement in digital health services. Overlay visualization also shows a clear shift in research focus—from early pandemic responses toward system optimization, ethical governance, and technological inclusivity in recent years. The findings highlight that digital healthcare transformation has increasingly evolved from emergency responses to COVID-19 into a strategic framework for long-term system improvement. Moreover, AI and big data have played pivotal roles in enhancing diagnostics, predicting outbreaks, and improving resource allocation. However, concerns related to privacy, digital literacy, and unequal technological access remain prominent. The study concludes that the integration of AI, big data, and telemedicine not only enhances healthcare efficiency but also requires strong regulatory frameworks, infrastructure readiness, and public engagement. Future research should incorporate co-citation and cross-country comparative analyses to enrich the understanding of digital health transformation in a global context, especially in low- and middle-income countries like Indonesia.

Indonesia's healthcare system continues to face significant challenges in delivering equitable services across diverse and remote regions. The digital transformation of healthcare—through the integration of Artificial Intelligence (AI), big data, and telemedicine—offers promising solutions to overcome disparities in access, infrastructure, and service delivery. This study aims to comprehensively analyze global and national research trends related to the digital transformation of healthcare using a Systematic Literature Review (SLR) approach, supported by bibliometric analysis through the VOSviewer software. Following the PRISMA protocol, a total of 30 relevant articles published between 2020 and 2025 were identified and analyzed. The network and overlay visualizations generated reveal four major thematic clusters: digital transformation and service quality, big data and pandemic response, AI and data privacy, and community engagement in digital health services. Overlay visualization also shows a clear shift in research focus—from early pandemic responses toward system optimization, ethical governance, and technological inclusivity in recent years. The study concludes that the integration of AI, big data, and telemedicine not only enhances healthcare efficiency but also requires strong regulatory frameworks, infrastructure readiness, and public engagement. Future research should incorporate co-citation and cross-country comparative analyses to enrich the understanding of digital health transformation in a global context.

This research is motivated by the criticism levelled at the academic community for its failure to incorporate sufficient ethics education into the accounting curriculum (Earley and Kelly, Issues in Accounting Education 19(1):53–71, 2004; Madison and Schmidt 2006). The inclusion of ethics decision-making frameworks (frameworks) by professional bodies in their codes of conduct (IFAC 2012; APESB 2010) or as a standalone tool (AICPA 2012) and the encouragement of their use as a part of ethics education to help students to identify (ethical sensitivity) and think through ethical issues (ethical judgment) in a business context (AACSB 2004) has been subject to very limited research to date. The aim of this study is to provide evidence of the impact of providing a framework on its own and providing a framework as part of a comprehensive integrated ethics education component of a first-year unit of study, on accounting students’ ethical sensitivity and judgment. Results indicate that providing students with a framework only does not increase students’ ethical sensitivity but does support their ethical judgment. In contrast, the integrated ethics component does increase student’s ethical sensitivity, however, an unexpected finding of this study is that increases in students’ ethical judgement are greater if they have not been previously exposed to the framework. Taken together, our findings suggest that it is the framework that has a significant impact on students’ ethical judgment, while an integrated ethics education can expose students to a range of ethical issues and thereby improve their ethical sensitivity, a critical component which initiates the ethical decision-making process.

This study aimed to analyze the thematic structure and trends in scientific publications discussing the relationship between curriculum development and self-esteem and provide a roadmap for future research investigating this topic. This study used systematic literature review (SLR) and bibliometric analysis (BA) to describe self-esteem-based curriculum development and reveal its bibliometric profile. The data were obtained from the 2012–2021 Scopus database by identifying the research on curriculum and self-esteem, so the keywords used are (“curriculum development” or “curriculum”) and (“self-esteem” or “self esteem”). The results show that the publication examining the curriculum and self-esteem leads to stable total publication. Countries contributing to this topic are the United States, the United Kingdom, Australia, India, and South Africa. Meanwhile, the universities mostly credited with high citations on this topic are Monash University, the Ohio State University, and Universidad de Malaga. This study discovers that most of the articles about curriculum and self-esteem discuss health sciences/medicine, psychology, and education. The results indicated that the structure and trends in thematic academic studies provide a roadmap for future studies investigating curriculum development and self-esteem. In this context, educational researchers should interconnect their scientific field with psychology, specifically self-esteem. Therefore, the development of a self-esteem-based curriculum can run well. This article attempted to gain insights into how research on curriculum and self-esteem has progressed using the systematic literature review and bibliometric analysis.

Digitalización y transformación digital en la industria turística: una revisión bibliométrica y una agenda de investigaciónPropósitoEn las últimas décadas, se ha realizado un número significativo de contribuciones de investigación a la intersección de las tecnologías digitales y la industria del turismo. Sin embargo, no se ha prestado suficiente atención a un examen exhaustivo de la digitalización y la transformación digital en la industria del turismo. Este estudio tiene como objetivo proporcionar una revisión bibliométrica de la investigación sobre digitalización y transformación digital en la industria del turismo y diseñar futuras agendas de investigación para avanzar en el campo de la investigación.Diseño/Metodología/EnfoqueEste estudio utiliza el protocolo de Procedimientos y fundamentos científicos para revisiones sistemáticas de la literatura (SPAR-4-SLR) y un análisis bibliométrico para examinar el progreso de la investigación y mapear científicamente el dominio de investigación de la digitalización y la transformación digital en la industria del turismo. de 2002 a 2023 utilizando datos bibliográficos recuperados de Scopus y Web of Science (WOS).HallazgosEste estudio presenta las tendencias en publicaciones y citas dentro del dominio de investigación sobre digitalización y transformación digital en turismo. Los hallazgos también brindan información sobre los cuatro grupos principales del campo de investigación: innovación digital, ecosistema de turismo inteligente, turismo electrónico y experiencia de destino inteligente. Para aumentar aún más la aplicación de la transformación digital, este estudio ofrece varias recomendaciones para futuras investigaciones sobre la digitalización y la transformación digital de la industria turística.OriginalidadEste estudio avanza en el campo de investigación de la digitalización y la transformación digital en la industria del turismo al examinar en profundidad los principales grupos de investigación en el corpus de investigación de las últimas dos décadas. Además, orienta la investigación futura, sentando así las bases para mayores avances en este ámbito.ImplicaciónEste estudio proporciona implicaciones valiosas para los investigadores, administradores y formuladores de políticas que buscan comprender el estado actual y las direcciones futuras de la investigación en el campo de la digitalización y la transformación digital del turismo.

The Digital Transformation phenomenon always tends to be complicated, ambiguous, challenging, and non-routine managerial tasks for organizations. The success rate of such digital transformation is very low due to rapid changes in technologies. Digital transformation through these technologies demands a fundamental change in organization processes, technology and behavior of the people. This broad change results in different socio-technical issues and challenges. The primary objective of the study is to discover issues, challenges and impact/benefits during digital transformation, investigated by various researchers. For this purpose, a systematic literature review (SLR) as prescribed by Levy and Ellis (2005) helped in identifying the challenges of digital transformation. The articles published from 2008 to 2018 were selected and analyzed. The findings of this research reflect the importance of developing an effective digital transformation strategy in organizations. The proactive strategy regarding people, process, technology, and most importantly their alignment in the organization is found critical in executing such transformation initiative in the organization. The planned efforts regarding knowledge management also played an important role in executing and sustaining such transformation initiatives in the organizations. Moreover, value creation, operational efficiency, competitive advantage, customer relationship, and new business model emerged as a vital motivational factor and outcome for digital transformation. Keywords: Digital transformation, digital transformation issues and challenges, systematic literature review, digital transformation benefits/impact.

Aim. The presented study aims to determine the narratives of digital economic transformation in industrial territories and to identify regions with the best prospects for its successful implementation.Tasks. The authors clarify the concept of “digital transformation narrative”; develop and test a logical model of narrative analysis of regional digital transformation; build a typology of industrial regions according to the prospects for successful implementation of digital economic transformation with allowance for the identified narratives.Methods. This study uses an original narrative analysis methodology consisting of five consecutive steps. During the first three steps, the interest of authorities, businesses, and the population in the implementation of digital transformation is assessed using bibliometric, comparative, and statistical analysis respectively. The fourth step of the methodology is implemented using content analysis tools, which makes it possible to identify the key narrative components of digital economic transformation. The fifth step summarizes the results obtained earlier by building a typology of industrially developed regions according to the level of their propensity for digital economic transformation determined with allowance for narratives.Results. The study proves that narratives forming in society during socio-economic and cultural transformations caused by digital transformation can (and should) serve as a source of information about the region’s propensity for transformations on the basis of innovations, reflecting the degree of the preparedness of authorities, businesses, and the population to adopt and participate in such transformations. The creators of digitalization narratives are identified, which include the government, businesses (represented by employers), and society (represented by job seekers and employees). It is found that the supply of digital competencies significantly exceeds the demand in the labor market. This may be due to the narratives operating in society, among other things. It is revealed that the interest of the Russian society in the digital transformation of the economy remains significant, while the interest of the population in individual narrative components varies in the regions. It is determined that soft skills prevail among the key competencies of economic transformation. It is established that regions with dominating manufacturing industries have a greater propensity for digital transformations: Sverdlovsk, Nizhny Novgorod, Rostov, Chelyabinsk regions, Perm and Krasnoyarsk territories, the Republic of Tatarstan.Conclusion. Territories with extractive industries are still not prone to innovative transformations. At the same time, the population of such territories is more stressed and resistant to innovations. The obtained results are the first step in digital transformation research from the perspective of a narrative approach. This study will be useful for scientists and specialists in the field of narrative economics, as well as for those who are interested in digital transformation issues.

A review of:
 
 Childs, Sue, Elizabeth Blenkinsopp, Amanda Hall, and Graham Walton. “Effective E-Learning for Health Professionals and Students—Barriers and Their Solutions. A Systematic Review of the Literature—Findings from the HeXL Project.” Health Information & Libraries Journal 22.S2 (2005): 20-32.
 
 Objective – To determine barriers or problems and possible solutions related to e-learning, and to determine the effectiveness of e-learning among health professionals and students.
 
 Design – Systematic review of qualitative literature, in addition to interviews and questionnaires, to allow for triangulation of the data.
 
 Setting – “The HeXL Project: Surmounting the Barriers to NHS E-Learning in the North-East.” The National Health Service (NHS) in the North-East of England, from May 2003 to March 2004.
 Subjects – A systematic review of 57 qualitative studies on health and e-learning, phone interviews with 13 managers and trainers, and 149 questionnaires completed by users and non-users of e-learning. All participants of the interviews and questionnaires were staff and students of the NHS in the North-East of England.
 
 Methods – The study used three methods to collect data to meet the objectives of the study. For the systematic review, the databases AMED (Allied and Alternative Medicine), ASSIA (Applied Social Sciences), CINAHL (Nursing and Allied Health), ERIC (Education), HMIC (health Management), LISA (Library and Information Sciences), PubMed (Medline), and Web of Science were searched using the terms “e-learning” or “computer assisted instruction”, and “health”, and “barriers.” Any type of research or comprehensive literature review was selected from the results to be included in analysis. Based on the findings from the systematic review, a semi-structured interview schedule was developed for use in phone interviews to be conducted with managers or e-learning trainers. Also based on the systematic review, questionnaires were developed and distributed to users and non-users of e-learning. The three methods permitted triangulation of the data.
 
 Main results – The search produced 161 results of which 57 met the methodological criteria. The 57 studies categorized e-learning barriers and solutions into eight different issues: organizational, economics, hardware, software, support, pedagogical, psychological, and skills. Results from the interviews and questionnaires mirrored those of the systematic review. Barriers to e-learning included managing change, lack of skills, costs, absence of face-to-face learning, and time commitment. Solutions to the barriers of e-learning included blended learning, better design, skills training, removal of costs, and improved access to technology. There were, however, some discrepancies between the results from the systematic review and the interviews and questionnaires: barriers due to “lack of access to technology” (29) were not perceived as serious, suggested solutions did not include better communication and scheduling, and the solutions to provide trainer incentives and employment admission criteria were rejected. Users and potential users of e-learning mentioned one solution not found in the review: protected time during work to partake in e-learning. Results from the interviews and questionnaires demonstrated that managers, trainers, and learners thought e-learning to be effective.
 
 Conclusion – The researchers answered the study’s questions to determine the perceived barriers and solutions to e-learning for the NHS in the North-East of England. Despite the barriers identified, it was also determined from the interviews conducted and questionnaires returned that managers, trainers, and learners perceive e-learning as an effective method of education for health professionals and students. Further research is needed to determine whether this perception is correct. The systematic review of the literature identified important “factors which need to be in place” for e-learning to effectively take place (29). The barriers and potential solutions identified are useful for those designing e-learning programs in any professional context. The results point to several requirements for e-learning success: national standards and strategies; curriculum integration; change management; flexible programming; skills training; and support and access to technology for managers, learners, and trainers. The authors of the article believe that librarians play an important role in e-learning and identify several areas in which librarians can contribute.

Manufacturing systems under Industry 4.0, and their transition towards Industry 5.0, take into account the Quintuple Helix innovation model, associated with the sustainable development goals (SDGs) set by the UN and Horizon 2030, in which companies focus on operational efficiency in terms of the use and minimisation of resources for the protection of the environment. In this respect, the implementation of the circular economy model, which requires engineers to acquire appropriate competencies, enabling companies to establish this model at the manufacturing level. Moreover, competence has always been a priority for both the professional and the company. In this sense, connectivism has been called a learning theory for the digital era; this is the reason why a review of the state-of-the-art developments of this paradigm focused on engineering has been carried out. In this sense, the potential of the digital transformation in instruction to formulate an engineering model based on neuro-competences is of great interest, taking the connectivist paradigm as a methodological axis. To this end, a first bibliometric analysis has been carried out to identify the drivers on which to base the design of the neuro-competencies of the instructional engineering environment and the trend towards curriculum development under dual training models. The bibliographical research carried out on the connectivist paradigm has served to identify the trends followed to date in education within the subject area of engineering. These trends have not fully taken into account the leading role of the human factor within the socio-technical cyber-physical systems of sustainable manufacturing (SCSSM). The focus was more on the technology than on the adaptation of the uniqueness of the human factor and the tasks entrusted to him, which entails an additional complexity that needs to be addressed in both academic and professional contexts. In light of the foregoing, an improvement to the acquisition and management of competencies has been proposed to the academic, professional and dual engineering contexts. It is based on the transversal inclusion of the concept of neuro-competence applied to the competence engineering (CE) model, transforming it into the neuro-competence engineering (NCE) model. The foregoing provides a better match between the characteristics of the human factor and the uniqueness of the tasks performed by the engineer, incorporating activity theory (AT), the law of variety required (LVR), the connectivist paradigm and neuroscience as a transversal driver of innovation through fractality. This proposal enables a ubiquitous and sustainable learning model throughout the entire academic and professional life cycle of the engineer, placing it sustainably at the heart of the instructional and professional cyber-physical socio-technical system, thus complying with the SDGs set by the UN and Horizon 2030.

In response to emerging financial technology (fintech) that might disrupt the banking industry, several financial institutions are undergoing digital transformation. Banks are increasingly integrating digital strategy into their business planning rather than adding it on. This research aims to identify the determinants that influence digital bank transformation. The research was conducted through a systematic literature review of 364 published papers using PRISMA and bibliometric approaches. This method is commonly used in various fields, including medicine, psychology, social sciences, and more, to provide a comprehensive and impartial summary of the current state of knowledge on a particular subject. The approach used in this systematic literature review method is the PRISMA approach. The results of the literature review show that there is an increasing trend of research related to digital banks from 2015 to 2023, which is in line with the trend of digitalization in the banking industry in both developed and developing countries. The analysis is deepened to see the important factors influencing digital bank transformation. The determinants in the digital bank transformation process include the level of digitalization, application user growth, IT investment, IT committee, cyber security, and ecosystem stocks. The results of this literature review will be a reference for further research related to digital banks, in line with the rapid digital transformation process in banking.

The rapid development of digital technologies, digital transformation, business innovation, and the emergence of such technologies as artificial intelligence, blockchain, the Internet of Things provides significant potential for transforming business processes and creating new innovative models. The trend analysis conducted in this article (using the Google Trends tool) around the world for 2009-2023 showed that public interest in “business innovation” was almost constant until 2021 (according to the GT Scale, it ranged from 0.25 to 0.5). After 2021, it increased (according to the GT Scale, it was more than 0.5). At the same time, public interest in “digital transformation” has significantly increased since 2014, reaching almost maximum values in 2020-2023 (0.75 – 1.00 on the GT Scale). This confirms a growing need in society to acquire new knowledge related to the ability of businesses to adapt to digital transformation, including through creating innovative developments. Unlike trend analysis, bibliometric and comparative analyses identify trends in developing interest in this topic not among ordinary citizens – users of the Google search platform ‒ but among scientists who publish the results of their research either in monographs or in authoritative peer-reviewed scientific journals indexed by leading scientometric databases. The comparative analysis conducted in the article using the Google Books Ngram Viewer (Google) tool, which displays the frequency of references to relevant terms in English-language books for 2009-2019 worldwide, showed similar trends: the persistence of scholars’ attention to business innovation, while their interest in digital transformation is growing: in 2009-2013 – a slight increase, in 2013-2019 ‒ a significant increase. In the bibliometric analysis, a five-level mechanism for limiting the research sample was applied: only English-language and most recent (for 2018-2022) scientific articles indexed by the Scopus database in the subject area of Business, Management and Accounting were subject to analysis. Based on these limitations, the research sample for the keyword “digital transformation” was reduced from 12131 to 1700 papers, and for “business innovation” from 865 to 70. The analysis of the published articles, their views and citations, carried out using the SciVal tool, fully confirmed the conclusions drawn from the trend and comparative analysis results. In terms of digital transformation, the leaders in terms of the number of papers and the number of views are Germany, Italy, the UK and the US; in terms of citations – the UK, Germany, the US, and in terms of individual scientists – Brazil and Germany. As for the topic of business innovation, the United States is the undisputed leader in all these parameters, followed by China and the United Kingdom. Some scientists from Germany and Spain also attract the attention of the academic community (in terms of views and citations). Changes in trends and research priorities in each of the studied topics were identified and described using SciVal (analysis of the reference dynamics to the top 50 keywords in articles for 2018-2023). For example, in 2023, compared to 2022, scientific interest in issues related to “value creation” (+61.5%), “incumbents” (+66.7%), “service economy” (+83.3%), “digital marketing” (+75.0%), and “design thinking” (+150.0%) increased the most. VOSviewer software made it possible to cluster the scientific work by thematic areas. The largest cluster on digital transformation relates this concept to small and medium-sized businesses and technologies, and the largest cluster on business innovation relates it to the development of small and medium-sized enterprises and the protection of property rights.

Purpose To identify and analyze the relevant themes in the literature on digital transformation and internationalization, revealing opportunities for future studies. Design/methodology/approach A systematic literature review was developed using the Scopus and Web of Science databases. Initially, 156 publications were identified. Based on inclusion/exclusion criteria, a final sample of 74 articles was reached. A bibliometric and qualitative analysis were developed. Findings Eight main themes related to internationalization, such as internationalization strategy, internationalized companies, marketing-related issues, export, global supply chain, entrepreneurship and new ventures, SMEs internationalization and internationalization of educational institutions, were identified. Eight main themes related to digital transformation were also identified, including internationalization drivers, digital technologies, business model innovation, digitalization, Industry 4.0, digital platforms and e-commerce, people and digital transformation and digital institutional environment. Originality/value In recent years, the term digital transformation has become part of the daily lives of many organizations and of life in society itself. For internationalized companies, this discussion has also become present. Although a relationship between digital transformation and internationalization is often presented, the dimensions of analysis of this relationship are still very fragmented, and this study presents a systemic view of the themes. These themes represent opportunities for future studies.

The increase in studies on how digital transformation based on the application of digital technologies affects the sustainable development of various sectors of the economy has been observed. Although digital transformation is important for the financial sector sustainable development, the drivers and links between them are weakly addressed by researchers. The study is aimed at exploring how digital transformation due to the application of innovative technologies and solutions, especially digital payments, is leading to the financial sector sustainable development through financial inclusion and operational efficiency. The current research presents the study of the financial sector digital transformation and its sustainable development based on a systematic literature review, a secondary data analysis, and expert interviews to provide further research directions and draw practical suggestions for professionals on the financial sector digital transformation toward sustainable development in the future. A systematic literature analysis is performed based on text analytics, a bibliometric analysis, and network maps aimed at acknowledging the existing research outcomes and identifying the research gaps on the digital transformation agenda in the financial sector. The collected data on the digital payments’ dynamic in the EU were analyzed with the use of statistical methods, including a correlation and regression analysis. Structured expert interviews were used to validate research findings and to highlight key issues of the digital transformation in the financial sector of Baltic countries. The authors have paid special attention to the sustainable development of the financial sector’s economic dimension and its efficiency indicators, such as financial inclusion and digital payments’ intensity. A social dimension is limited toward financial inclusion based on digital payments’ offering. The research results indicated recent trends in digital transformation and types of usage of digital technologies in the EU and Baltic countries to ensure the sustainable development of financial institutions. Furthermore, the results revealed a significant increase in the digital payments’ intensity during the last years in the EU, as well as a close relationship between digital payments with financial inclusion and operational efficiency of financial institutions.

The digital technology revolution has brought a fundamental paradigm shift in the global financial services ecosystem, creating a digital transformation that integrates financial technology (fintech) as a key catalyst for expanding people's access to finance. Indonesia, the country with the largest digital economy in the ASEAN region, faces challenges as well as great opportunities in the implementation of digital transformation of the financial system, where the level of financial inclusion has reached 85.1%, but digital financial literacy has only reached 48%. This study aims to conduct a comprehensive analysis of digital transformation in the financial system through a systematic literature review that covers fintech developments and their impact on financial inclusion, identifies global and national trends, evaluates the effectiveness of fintech models, and develops a conceptual framework for the development of a sustainable fintech ecosystem. This study uses a qualitative approach with the Systematic Literature Review (SLR) method on national and international journal articles for the period 2021-2025 from Google Scholar, with the inclusion criteria of reputable articles that are relevant to the digital transformation of the financial system and financial technology. The analysis shows that fintech has proven effective in increasing financial inclusion for unbankable and underbanked segments through digital lending, mobile banking, e-wallets, and Sharia fintech. Key success factors include adequate technological infrastructure, digital literacy, consumer trust, supportive regulation, and strategic collaboration. Key challenges include regulatory uncertainty, digital divides, cybersecurity, and financial system stability. Digital transformation of the financial system requires proportionate regulation, massive digital infrastructure investment, sustainable literacy programs, robust security frameworks, and multi-stakeholder collaboration to realize an inclusive and sustainable fintech ecosystem.

Objective: This study investigates the role of digitalization in fostering economic growth and sustainability among Southeast Asian companies, aiming to map research gaps and explore future research directions while aligning with SDG 8, which promotes inclusive, sustainable economic growth. Theoretical Framework: The study employs PRISMA and utilizes the ADO-TCM framework to analyze the antecedents, decisions, and outcomes of digital transformation in the region. Method: A bibliometric analysis and Systematic Literature Review (SLR) were conducted on 165 articles from Scopus (2013–2023), categorized using the ADO-TCM framework. Results and Discussion: The findings identify key drivers of digital transformation, including government policies and Industry 4.0, with strategic decisions focusing on digital infrastructure, agility, and stakeholder engagement. Outcomes include improved sustainability, competitiveness, and digital skills. The study highlights research gaps in under-explored industries like the blue economy and agriculture, as well as inconsistencies in methodologies. Research Implications: Policymakers should support SME digitalization through improved infrastructure to drive business sustainability, create jobs, and reduce poverty, contributing to SDG 8. Future studies should explore neglected industries using mixed-method approaches. Originality/Value: By combining the ADO and TCM frameworks, this study offers novel insights into digital transformation and its alignment with SDG 8, providing practical and theoretical value for sustainable growth in Southeast Asia.