Digitalization of Financial Accounting As A Decision Support and Knowledge Management System: A Literature Review

The digitalization of financial accounting is reshaping the way financial information is produced, analyzed, and used within organizations. The integration of technologies such as Enterprise Resource Planning (ERP) systems, Robotic Process Automation (RPA), Artificial Intelligence (AI), and blockchain is transforming traditional accounting processes into more integrated, data-driven, and decision-oriented systems. This study aims to analyze the main technologies associated with the digitalization of financial accounting and to examine their implications for organizational decision support and knowledge management. The research adopts a systematic literature review approach to synthesize current academic contributions on digital accounting, information systems, and emerging technologies. The findings indicate that digitalization enhances efficiency, internal control, transparency, and data reliability, while also enabling advanced analytical capabilities that support structured, semistructured, and unstructured decision-making processes. ERP and RPA primarily improve operational efficiency and data quality, whereas AI and blockchain contribute to predictive analytics, real-time monitoring, and enhanced trust in financial reporting. The study concludes that digital financial accounting should be understood not merely as technological automation but as an integrated Decision Support System (DSS) and Knowledge Management and Decision Support System (KMDSS). Its strategic value depends on the alignment between technology, human competencies, governance mechanisms, and ethical supervision.