The Role of Information Technology in Enhancing Transparency and Relevance of Financial Reporting Values: Systematic Literature Review (2020–2025)
財務報告の透明性と価値関連性向上における情報技術の役割：系統的文献レビュー（2020-2025年） (AI 翻訳)
Shara Ketty, Moretta Situmorang, Sambas Ade Kesuma, Fahmi Natigor, Nasution, Keulana Erwin
🤖 gxceed AI 要約
日本語
本論文は、2020～2025年に発表された10の国際論文を対象に、情報技術が財務報告の透明性と価値関連性に与える影響を系統的にレビューした。XBRLやビッグデータ基盤の開示システムが報告の質を高める一方、その効果は国によって異なる。また、気候変動開示やダブル・マテリアリティの統合が未解決の研究ギャップとして指摘されている。
English
This systematic literature review of 10 international articles (2020-2025) examines how information technology, such as XBRL and big data-based disclosure systems, enhances transparency and value relevance of financial reporting. Effectiveness varies by country depending on infrastructure and regulation. Gaps include integration of climate change disclosure and double materiality.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJや有報のデジタル化が進むが、本レビューはXBRLやAI統合の研究動向を整理しており、今後の開示インフラ整備に示唆を与える。
In the global GX context
While IT-driven transparency is widely studied, this review highlights gaps in integrating climate disclosure and double materiality, relevant for global standards like ISSB and CSRD. However, the paper is a broad review without original empirical contributions.
👥 読者別の含意
🔬研究者:Identifies research gaps in digital financial reporting and climate disclosure integration.
🏛政策担当者:Provides context on how IT can support transparency but notes regulatory readiness varies.
📄 Abstract（原文）
The development of information technology has brought about significant transformations in global financial reporting practices. The digitalization within the domain of financial reporting, notably marked by the utilization of the extensible Business Reporting Language (XBRL) standard, Digital Financial Reporting (DFR), and big data-based disclosure systems, has become a major focus of research in the last decade. This study aims to identify trends, gaps, and future research directions regarding the role of information technology in improving the transparency and value relevance of financial reports through a Systematic Literature Review (SLR) approach to 10 international scientific articles indexed by Scopus published in the period 2020–2025. The research method used the PRISMA approach, which includes identification, screening, feasibility, and inclusion. The analysis was conducted by grouping the research results based on key themes such as corporate governance, XBRL adoption, financial information transparency, and the impact of technological advancements on the value relevance of financial information. The study's findings indicate that the use of information technology serves as a key driver in enhancing the quality, accessibility, and reliability of financial reporting. However, the effectiveness of its implementation varies across countries, depending on the readiness of infrastructure, regulations, and corporate governance. Furthermore, research gaps were identified regarding the integration of XBRL, climate change disclosure, and the concept of double materiality in sustainability reporting.This research provides an academic contribution in mapping the development of the concept of digital financial reporting and the direction of future research, particularly regarding the integration of big data-based information systems and artificial intelligence (AI) in corporate reporting
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.54259/akua.v5i1.6368first seen 2026-05-15 18:44:36 · last seen 2026-06-15 05:28:04
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