Empirical insights into ICT use and knowledge management in accounting: A PRISMA-guided literature review (2020–2025)

Jacquiline M. Ndanu

doi:10.51867/ajernet.6.4.24

Authors

Jacquiline M. Ndanu Tanzania Institute of Accountancy (TIA) https://orcid.org/0009-0007-3408-4803

DOI:

https://doi.org/10.51867/ajernet.6.4.24

Keywords:

Accounting, Barriers, ICT, Knowledge Management, PRISMA, Strategies

Abstract

This Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA)-informed scoping review examines the integration of Information and Communication Technology (‘ICT’) use and knowledge management (KM) practices in accounting for the period 2020-2025. Guided by the Technology Acceptance Model (TAM) and Knowledge Management (KM) theory, based on 41 empirical studies, the review explores ICT practitioner tools that have been implemented in practice and provides an overview of barriers to implementation effectiveness as well as solutions for enhanced adoption against the empirical setting. Results reveal a widespread use of tools, such as the accounting software, cloud-based platforms, and digital reporting systems for efficiency and improvement in reporting quality. Knowledge creation, dissemination, and application are key KM practices that underlie decision-making and organizational learning. This is mainly due to lack of infrastructure, unskilled staff in ICT, and ineffective policies. Recommended recommendations focus on specific training, leadership engagement, and the adoption of KM models. The results of ICT-based KM are increased efficiency, transparency, and financial returns. Yet, notable gaps exist, particularly with respect to cohort studies and context-specific information in Africa. This paper highlights a gap in the literature and the importance of further research on how new technologies interplay with accounting practice, as well as structural and human-capacity constraints.

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