This study aims to analyze the evolution of accounting theories in the digital era, focusing on the association between new technologies and major accounting theories and practices such as agency theory, stakeholder theory, legitimacy theory, signaling theory, and technological theory. This study employs a narrative review approach that synthesizes several literatures to deeply analyze the roles of accounting theories in the digital era. The findings indicate that while technologies like artificial intelligence enhance the efficiency and accuracy of accounting practices, they also present challenges due to the rapid pace of technological change that surpasses traditional accounting theories. Specifically, these technologies complicate the oversight of automated systems, necessitate updates in stakeholder management, challenge existing accountability frameworks, and complicate the interpretation of financial data …

Title

The Paradigm Shift from a Linear Economy to a Smart Circular Economy. Studies in Systems, Decision and Control

Publisher

Springer

Publisher Country

Switzerland

Publication Type

Online only

Volume

--

Year

2025

Pages

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