{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,25]],"date-time":"2026-06-25T15:28:30Z","timestamp":1782401310958,"version":"3.54.5"},"reference-count":124,"publisher":"Emerald","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2026,1,7]]},"abstract":"<jats:sec>\n                    <jats:title>Purpose<\/jats:title>\n                    <jats:p>This paper investigates the interplay among Finance-Accounting Digitalization (FAD), Advanced Finance-Accounting System (AFAS) and Accounting 2.0 and FinTech (AFT). It aims to elucidate how FAD impacts the adoption of AFAS, the evolution of AFT, and the ensuing sustainable evolution of finance and accounting practices.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Design\/methodology\/approach<\/jats:title>\n                    <jats:p>A comprehensive survey was conducted from 2021 to 2023, involving 500 companies in Kosovo, spanning various sectors and sizes. The data were meticulously analyzed using SPSS and AMOS software, using structural equation modeling (SEM) to assess hypotheses, model fit and direct and indirect effects.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Findings<\/jats:title>\n                    <jats:p>Significant relationships emerged between FAD, AFAS and AFT, highlighting the importance of computerized financial and accounting systems, the role of AFAS in achieving financial goals and the accessibility and adaptability of accounting data. In particular, the SEM analysis underscored a robust positive correlation between FAD and AFT, highlighting the transformative potential of digitalization. In addition, AFAS as a technological solution facilitates sustainability and operational efficiency. These findings provide crucial insights for future research and advocate for the use of digitalization to improve the efficiency of financial management.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Research limitations\/implications<\/jats:title>\n                    <jats:p>The research is constrained by its focus on Kosovo\u2019s companies, potentially limiting generalizability. Additionally, the study\u2019s reliance on survey data might introduce response bias.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Originality\/value<\/jats:title>\n                    <jats:p>This research contributes to the literature by delineating the intricate relationships between FAD, AFAS and AFT, shedding light on their implications for financial and accounting practices. It underscores the transformative value of digitalization in these domains, offering novel perspectives for academic and managerial discourse.<\/jats:p>\n                  <\/jats:sec>","DOI":"10.1108\/k-04-2024-1006","type":"journal-article","created":{"date-parts":[[2024,10,26]],"date-time":"2024-10-26T11:32:11Z","timestamp":1729942331000},"page":"631-657","source":"Crossref","is-referenced-by-count":13,"title":["Does digitalization drive sustainable transformation in finance and accounting?"],"prefix":"10.1108","volume":"55","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-5325-3015","authenticated-orcid":true,"given":"Enkeleda","family":"Lulaj","sequence":"first","affiliation":[{"name":"Faculty of Business, University Haxhi Zeka , ,","place":["Peja, Kosovo"]}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Eglantina","family":"Hysa","sequence":"additional","affiliation":[{"name":"Independent Researcher , ,","place":["Brussels, Belgium"]}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-5158-753X","authenticated-orcid":true,"given":"Mirela","family":"Panait","sequence":"additional","affiliation":[{"name":"Faculty of Economic Sciences, Petroleum-Gas University of Ploiesti , ,","place":["Ploiesti, Romania"]},{"name":"Institute of National Economy, Romanian Academy , ,","place":["Bucharest, Romania"]}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"140","published-online":{"date-parts":[[2024,10,28]]},"reference":[{"key":"2026010512532913000_ref001","doi-asserted-by":"publisher","DOI":"10.1108\/JAOC-01-2024-0039","article-title":"Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance","author":"Abhishek","year":"2024","journal-title":"Journal of Accounting and Organizational Change"},{"issue":"3","key":"2026010512532913000_ref002","doi-asserted-by":"publisher","first-page":"133","DOI":"10.1080\/16258312.2020.1816361","article-title":"Digital supply chain: challenges and future directions","volume":"21","author":"Ageron","year":"2020","journal-title":"Supply Chain Forum: International Journal"},{"issue":"2","key":"2026010512532913000_ref003","doi-asserted-by":"publisher","first-page":"152","DOI":"10.1111\/faam.12301","article-title":"Digitalization, accounting and accountability: a literature review and reflections on future research in public services","volume":"38","author":"Agostino","year":"2022","journal-title":"Financial Accountability and Management"},{"key":"2026010512532913000_ref004","doi-asserted-by":"crossref","DOI":"10.1108\/9781837531905","volume-title":"Digitalization, Sustainable Development, and Industry 5.0: an Organizational Model for Twin Transitions","author":"Akkaya","year":"2023"},{"key":"2026010512532913000_ref005","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1007\/978-3-030-64987-6_1","volume-title":"Recent Advances in Technology Acceptance Models and Theories. 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