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Digitization, digitalization, and digital transformation in accounting, electronic commerce, and supply chains

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  • Daniel E. O'Leary

Abstract

This paper provides some basic definitions associated with digital transformation in organizations and applies those definitions to accounting, electronic commerce, and supply chains. I also drill down on the dimensions associated with digital transformation, including digital everywhere, integration (across applications and with customers and partners), and the need to reengineer processes. I examine several examples of processes ranging from digitization to digital transformation. I also examine the role of people in digitally transformed organizations and some technologies that are important to continued evolution of digitally transformed organizations. Further, we explore a number of scenarios of digital transformation. Finally, these investigations result in the determination of a number of emerging research issues.

Suggested Citation

  • Daniel E. O'Leary, 2023. "Digitization, digitalization, and digital transformation in accounting, electronic commerce, and supply chains," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 30(2), pages 101-110, April.
    • Handle: RePEc:wly:isacfm:v:30:y:2023:i:2:p:101-110
    DOI: 10.1002/isaf.1524
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    1. Grace Lin & Markus Ettl & Steve Buckley & Sugato Bagchi & David D. Yao & Bret L. Naccarato & Rob Allan & Kerry Kim & Lisa Koenig, 2000. "Extended-Enterprise Supply-Chain Management at IBM Personal Systems Group and Other Divisions," Interfaces, INFORMS, vol. 30(1), pages 7-25, February.
    2. Geerts, Guido L. & O'Leary, Daniel E., 2015. "A note on an architecture for integrating cloud computing and enterprise systems using REA," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 59-67.
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