DOI: 10.24818/jamis.2026.03006
Vol. 25, No. 3, pp. 476-505, 2026
© 2026. This work is openly licensed via CC BY 4.0.
Author(s): Dominique Rochel Gimenes1,a, Fernanda da Silva Momoa and Giovana Sordi Schiavia
a University Federal of Rio Grande do Sul, Brazil
1 Corresponding author: Dominique Rochel Gimenes, Faculty of Economic Sciences, University Federal of Rio Grande do Sul, Brazil. Address: Av. João Pessoa, 52 – Centro Histórico, Porto Alegre – RS, 90040 000, Tel: +55-53-984797335, email drgimenesufrgs@gmail.com.
Keywords: dynamic capabilities, digital transformation, accounting, systematic literature review
JEL codes: M15, M41
Abstract
Research Question: Which conceptual elements of the digital dynamic capabilities support digital transformation in accounting firms?
Motivation: Previous studies have analyzed digital dynamic capabilities in various sectors such as banking, supply chains, industry, maritime transportation, yet investigations in accounting firms remain scarce.
Idea: This paper examines the conceptual elements of digital dynamic capabilities to support the digital transformation process in accounting firms.
Data: The data were collected from 47 articles.
Tools: The collection of publications that compose the sample of this Systematic Literature Review was carried out in the Web of Science and Scopus databases, using the PRISMA protocol.
Findings: Three main capabilities were identified (digital sensing, digital seizing, and digital transforming), along with nine associated sub-capabilities. It was found that internal factors, such as organizational culture, leadership, and adaptability, play a central role in digital transformation. Likewise, resistance to change and technological limitations were also observed as significant barriers.
Contribution: This study contributes to the literature on dynamic capabilities and digital transformation by shifting the focus to accounting firms, a context that remains underexplored. In addition, the proposed framework offers a conceptual and practical tool to support managers and consultants in assessing digital capabilities, identifying gaps, and guiding digital transformation initiatives.
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