The paper presents the state of the art of accounting digitalization focused on sustainability issues. The paper reviewed recent literature in this area and identified that the most prevailing assumption is related to the capacity of digitalized sustainability accounting to improve decision-making and support environmental protection. However, there are also concerns about the difficulties of accounting studies related to digitalization in the quest for sustainability to integrate with two related subfields: (i) accounting information systems and, (ii) sustainability accounting. Additionally, it has been claimed that accountants today are reluctant to lead the digital transformation of accounting, and this may cause a reduced legitimacy of accountants due to lack of digital savviness. This paper explores in the literature review the different topics that are currently explored, and the subfield currently leading this research. The results highlight the importance of the aforementioned integration in research and suggest avenues to explore the interplay between accounting, digitalization technologies, information systems, and environmental protection.

本文介绍了关注可持续性问题的会计数字化的最新技术。该论文回顾了该领域的最新文献，并发现最普遍的假设与数字化可持续发展会计改善决策和支持环境保护的能力有关。然而，也有人担心与数字化相关的会计研究在寻求可持续性与两个相关子领域整合方面的困难：（i）会计信息系统和（ii）可持续性会计。此外，有人声称，当今的会计师不愿引领会计数字化转型，这可能会因缺乏数字化悟性而导致会计师的合法性下降。本文在文献综述中探讨了当前正在探索的不同主题以及目前主导这项研究的子领域。研究结果强调了上述整合在研究中的重要性，并提出了探索会计、数字化技术、信息系统和环境保护之间相互作用的途径。