Prosiding Seminar Nasional Lembaga Penelitian Dan Pendidikan (LPP) Mandala

The rapid development of the digital economy and startup ecosystem has fundamentally transformed the business landscape, simultaneously creating new challenges and opportunities for accounting practices. This study aims to examine the role of accounting in supporting startup growth and adaptation to the digital economy through a systematic literature review method. The review analyzed 28 scientific articles published between 2020 and 2025 from various reputable databases, including Scopus, Web of Science, and Google Scholar. Results indicate that accounting plays a strategic role in four main dimensions: (1) technology-based financial management for startups, (2) adoption of cloud-based accounting systems and artificial intelligence, (3) transparent financial reporting for investors and stakeholders, and (4) internal controls in dynamic business environments. Findings also indicate that digital transformation has compelled the accounting profession to adopt new competencies, particularly in data analytics, cybersecurity, and sustainability reporting. This study concludes that accounting is not merely an administrative function, but a strategic component that determines startup success in the digital economy era.

Digital Accounting, Startup, Digital Economy, Literature Review, Digital Transformation

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