This study aimed to explore the use of emerging and data technologies (Rotolo et al., 2015) in the public sector, investigating their applications, challenges, and benefits through the analytical perspectives proposed by Criado et al. (2024). To amplify the analytical capacity, minimize data processing time and analyze relevant studies on the topic in high-impact journals, the study adopts a systematic literature review process, inspired by H. Gu's et al. (2024) co-piloted artificial intelligence (AI) in audit studies and informed by prior literature review methods (Lyrio et al., 2018; Page et al., 2021; Ruijer et al., 2023; Straub et al., 2023). Based on Criado’s et al. (2024) perspectives, the results showed that, at a macro level, AI and big data stand out in the formulation of public policies. At a meso level, use cases demonstrated the potential of these technologies to optimize p...

One way to perceive and understand the level of development of environmental accounting is to study the main features of its publications. Thus, the purpose of this paper is to identify and analyze the profile of Spanish publications in accounting journals. To this end, 15 journals were selected and analyzed 74 articles in the period 2001 to 2010. The results show that the peak years of publication are 2001, 2003 and 2006, and authors with more articles in the sample are Moneva Abadía, Larrinaga González, Fernández Cuesta and Archel Domench. In terms of methodology, the works of review, case studies and content analysis, addressing standardization issues, fundamentals of environmental accounting, environmental sustainability indicators and reporting.