The digital era has brought about major changes in the business world, creating challenges and opportunities that affect various aspects of a company's operations. The main challenges include the need to integrate modern technology with business ethics for the sake of the company's desires. This study discusses the role of accounting theory and business ethics in supporting business transformation in the digital era through a literature study. The results show that flexible accounting theory can help companies manage transactions, increase transparency, and reduce risks in the digital environment. On the other hand, business ethics plays a role in building trust, maintaining reputation, and protecting consumers and personal data. By integrating technology, ethical principles, and accounting theory, companies can create competitive and sustainable business strategies in the global market. This combination allows companies to face digital challenges while still prioritizing ethical values and desires.

This research discusses audits of procurement functions indexed in Google Scholar from 2019-2023 using bibliometric methods obtained from the publish or perish and Vosviwer applications. In this research, data was taken from 200 documents related to the audit of the procurement function which were indexed on Google Scholar by looking at what trends or phenomena are being experienced by the research subjects and can see articles related to the audit of the procurement function based on what outcomes, variables and phenomena are being used. happen.