Digital transformation and accounting information quality in the ESG ecosystem: Opportunities and challenges
Published: August 26, 2026
doi:10.62831/nckh.2026.3582.v1
Abstract
This study examines how digital transformation affects accounting information quality within the ESG ecosystem through an integrative literature review. Drawing on organizational information processing theory, the resource-based view, institutional theory, and stakeholder theory, it proposes a four-layer framework linking digital capabilities, the accounting–ESG data lifecycle, information quality, and ESG outcomes. Technologies such as AI, blockchain, cloud computing, ERP, APIs, IoT, RPA, and digital taxonomies can improve timeliness, traceability, comparability, and verifiability, but may also create data, model, cybersecurity, and digital-greenwashing risks. Their effectiveness therefore depends on data governance, internal control, internal audit, assurance, and human capabilities. The framework supports Vietnamese enterprises in integrating financial and ESG data through a transparent, controlled, and proportionate digital transformation roadmap.
Keywords
sustainability reportingdigital transformationaccounting information qualityESGaccounting information systems
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