Samirah Dunakhir, Mukhammad Idrus
This study systematically reviews accountancy research trends across two distinct periods, 1995-2014 and 2015-2025, to map the discipline's evolution from the postinternet to the digital and sustainability era. While numerous literature reviews have provided valuable summaries of specific domains within accounting, such as auditing or IFRS, a holistic, long-term analysis that systematically contrasts these two distinct eras is a notable gap in the literature. This study aims to fill this gap by providing a comprehensive map of the intellectual journey of accountancy research and identifying the key shifts in focus and approach. Following PRISMA guidelines, a systematic literature review was conducted on Scopus, Web of Science, and ProQuest databases. An SLR is a research method that contrasts with traditional narrative reviews by employing a systematic and explicit process to identify, select, critically appraise, and synthesize all relevant research on a particular topic. The review process was structured into three primary phases: planning, conducting the review, and reporting the synthesis. A final sample of relevant articles was subjected to thematic analysis to identify and categorize dominant research themes and methodologies. The review reveals a clear evolution. The 1995-2014 period was dominated by market-based archival research, focusing on agency theory, corporate governance, and the impact of regulation like SOX and IFRS. In contrast, the 2015-2025 era is characterized by a paradigm shift towards interdisciplinary work on technology (AI, blockchain), Environmental, Social, and Governance (ESG) reporting, and strategic management accounting, utilizing a more diverse range of methodologies. By systematically contrasting two critical eras, this study provides a comprehensive map of the intellectual development and future trajectory of accounting scholarship, offering valuable insights for researchers, practitioners, and educators. © 2026, Malque Publishing. All rights reserved.
Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia
