The Role of Digital Technology and Accounting Culture in Enhancing the Implementation of Sustainability Accounting in Firms

Abstract

This study aims to examine the role of digital technology and accounting culture in enhancing the implementation of sustainability accounting in firms using a Systematic Literature Review (SLR) approach. The study analyzes peer-reviewed articles published between 2022 and 2026, selected through the stages of identification, eligibility, and inclusion to ensure relevance and quality. The findings indicate that digital technology plays a significant role in improving sustainability performance through enhanced efficiency, data accuracy, and transparency in ESG reporting. Meanwhile, accounting culture functions as a critical driver that strengthens the internalization of ethical values, accountability, and organizational commitment to sustainability practices. In addition, the results reveal that the integration of digital technology and accounting culture has a stronger and more effective impact on sustainability accounting implementation compared to their individual effects. This synergy enables firms to produce more comprehensive, transparent, and standardized sustainability reports aligned with global frameworks such as GRI and ISSB. This study contributes to the literature by emphasizing the importance of a socio-technical approach in sustainability accounting and provides practical implications for organizations to align digital transformation strategies with a strong accounting culture in order to achieve sustainable business performance.