Jul 2026· Economics of Development· 0 citations· 7 references
TL;DR
The findings indicate a predominantly positive perception of digital transformation, especially in terms of enhanced data integration, improved quality and timeliness of financial reporting, and increased security and integrity of financial information.
Abstract
This paper examines the effects of digital transformation on accounting operations, with a focus on digitalization in the field of accounting, modern digital technologies, and the key factors and benefits arising from their implementation. Particular attention is given to technologies such as artificial intelligence, machine learning, and blockchain, and their impact on improving the efficiency, transparency, and reliability of accounting processes. The research is supported by an empirical study conducted through a structured questionnaire consisting of ten questions distributed among accounting professionals. The findings indicate a predominantly positive perception of digital transformation, especially in terms of enhanced data integration, improved quality and timeliness of financial reporting, and increased security and integrity of financial information. The results also reveal a gradual shift in the professional role of accountants from traditional administrative tasks toward more analytical and advisory functions, strengthening their involvement in strategic decision making. At the same time, certain organizational and technological challenges are identified, including technological dependency, resistance to change, and the need for continuous professional training.
This review identifies key barriers — including cultural resistance, data protection demands, and skills gaps — while highlighting the strategic advantages of automation, system integration, and adaptive control mechanisms, and emphasizes the role of non-financial factors such as employee well-being, self-efficacy, and engagement.
Digital transformation is reshaping the accounting profession worldwide, yet evidence from emerging economies remains fragmented. This study investigates the impact of digital transformation on accounting practices in Saudi Arabia, an economy undergoing rapid change under Vision 2030. Drawing on the Technology Acceptance Model (TAM), the Resource-Based View (RBV) and Dynamic Capability Theory (DCT), we conceptualise digital transformation through four key dimensions: adoption of cloud accounting, use of automation tools, accountants’ digital literacy, and investment in digital training. We examine how these dimensions influence the quality and efficiency of accounting practices in Saudi manufacturing firms. Using a survey of accounting and finance employees, the study employs descriptive statistics and regression analysis to test the proposed hypotheses. The findings are expected to offer theoretical insight into how resources and capabilities shape digital transformation outcomes and to provide practical guidance for firms, regulators and educators seeking to enhance digital readiness in the accounting profession.
E. Attia, Afnan Anwar, Essam Salem Raffat et al.· AHFE International· 0 citations
Digital transformation of construction organizations is a complex multidimensional process that affects business processes, organizational structure, personnel competencies, and managerial decision-making. The article substantiates the need for a systemic approach to identifying and overcoming digitalization barriers, which in existing research are typically examined in isolation from one another. Based on the analysis of the industry-specific characteristics of construction production, five key constraint areas are identified: personnel (shortage of digital competencies), technological (fragmented IT architecture), financial and investment (high capital costs), regulatory and informational (lack of unified data exchange standards), and information security. To assess the significance of barriers, a criticality index is proposed, which takes into account the probability of occurrence, the scope of consequences, and the level of manageability of each factor. A mechanism for overcoming barriers has been developed, encompassing diagnostics of the information environment, implementation of pilot digital solutions with economic effect assessment, scaling, and continuous improvement. The proposed approach enables construction organizations to transition from fragmented automation to managed digital transformation while minimizing investment risks and enhancing data consistency across all stages of the capital construction facility life cycle.
A. Boykova, Andrey Spivak· Journal of Monetary Economic...· 0 citations
The article examines the conceptual and methodological foundations of digital transformation of organizations in the context of responsible leadership development. The essence of digital transformation is defined as a systemic process of strategic updating of the business model, operational processes and corporate culture based on the use of digital technologies. The difference between automation and digital transformation is substantiated, and the role of digital management as a practical tool for implementing digital solutions is highlighted. On the basis of generalization of modern scientific approaches (resource, dynamic abilities and socially responsible management) the theoretical basis of the study is revealed. An integral index of digital transformation is proposed to quantify the level of digitalization of organizations, which takes into account the degree of implementation of basic digital technologies and their strategic impact. The model was empirically tested on the example of three companies, the results of which showed a strong positive correlation between the level of digitalization and the index of responsible leadership, including transparency, accountability and ethics of management decisions. To evaluate the effectiveness of digital management, the author proposes an improved model of an integral indicator that takes into account five components: economic and social performance, level of digital maturity, ethical management decisions, and management transparency. This approach allows for a comprehensive assessment of not only the economic results of digitalization, but also the socio-ethical effect of transformation. A scale for interpreting the levels of digital efficiency has been developed, which allows for a comparative analysis of organizations in different industries. The results obtained are of practical importance for the development of systems for monitoring digital maturity, assessing responsible leadership and formulating sustainable development strategies in the digital economy.
N. Vavdiiuk, Nataliia Koretska, D. Smolych et al.· Computer and Decision Making...· 0 citations
The implementation of ERP, cloud computing, blockchain, and AI enhances the quality, comparability, and transparency of accounting information, with effectiveness determined by governance readiness, institutional trust, and human resources, particularly among SMEs and the public sector in developing countries.
R. Safitri, Emylia Yuniarti, Sindy Elisia Husna et al.· 0 citations
The study concludes that digital transformation represents a holistic redesign of business and social systems rather than a purely technological upgrade.
Bharad waj, Menaka Nayak· International Journal of Eme...· 0 citations
