Published Online:July 2026
Product Name:The IUP Journal of Corporate Governance
Product Type:Article
Product Code:IJCG060726
DOI:10.71329/IUPJCG/2026.25.3.99-121
Author Name:Sonal Shukla and Arunkumar Sivakumar
Availability:YES
Subject/Domain:Management
Download Format:PDF
Pages:99-121
The study examines the link between digital transformation (DT) and corporate governance (CG) using 98 Scopus-indexed papers published from 2019 to 2025. Using Biblioshiny in RStudio, the study analyzes publication trends, key sources and papers, keyword networks, collaboration patterns, and thematic clusters. The findings indicate that DT-CG literature is recent and multidisciplinary, with concentration on digitalization, ESG, auditing, and governance models, and is driven by China-focused studies. The field shows conceptual fragmentation and limited empirical depth. The study organizes the early intellectual landscape and suggests future research on board digital skills, AI oversight, cyber-risk governance, disclosure practices, and digital accountability.
Digital transformation (DT) has expanded beyond its traditional role as an operational and technology-management initiative to become an important corporate governance issue. The adoption of artificial intelligence (AI), advanced analytics, platform-based business models and automated decision systems has changed how boards oversee risk, disclosure, accountability, stakeholder protection and strategic control (Iuga, 2025). DT is no longer viewed solely as an operational or technology-management initiative. Increasingly, it has become a matter of corporate governance because digital technologies influence how organizations are directed, controlled, and held accountable.