Digital dynamic capabilities as a tool for digital transformation in accounting firms
Digital dynamic capabilities as a tool for digital transformation in accounting firms

Summary/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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