Purpose In recent years, digital transformation in accounting and auditing has emerged as a central issue shaped by technology and artificial intelligence. The analysis focuses on how such digital transformation is represented through research keywords, collaborative networks and conceptual platforms. Design/methodology/approach Data were collected from Web of Science and Scopus for the period 2002–2025. After removing 324 duplicate articles, 1,152 documents were analysed using Bibliometrix (R) and VOSviewer, with a focus on keyword co-occurrence, collaboration and thematic mapping. Findings The results show that keywords such as digital, data, accounting and auditing play a key role in the research field. Co-authorship analysis indicates that the collaborations span Europe, North America and emerging Asian economies. The thematic map is formed with four main groups: motor themes (digital, data, role), basic themes (framework, digital transformation, accounting), niche themes (bank, support, chains) and emerging/declining themes (learning, research, enterprises). Research limitations/implications The study is limited to English-language journal documents and metadata analysis; other sources and theoretical integration should be included in further research. Practical implications The findings help professionals design digital adoption strategies and update training for accounting and auditing. Social implications Digital transformation enhances transparency, reliability and stakeholder trust, informs policy and accountability in the digital era. Originality/value This review offers an integrated overview of digital transformation in accounting and auditing, clarifying stable foundations and dynamic thematic directions. It extends prior accounting–technology perspectives through combined Scopus, Web of Science data and science mapping analysis of thematic evolution.
Nguyen et al. (Thu,) studied this question.