Jul 2026· Audit Financiar· Vol 24, pp. 573-587· 0 citations
TL;DR
The findings reveal that the ease of adapting to digital technologies is the primary predictor of their successful integration, while external factors such as clients’ level of digitalization or the existence of legislative support have a comparatively weaker influence.
Abstract
In the context of the rapid advancement of technology and
the increasing demand for speed, accuracy, and
transparency of information, digitalization in accounting
has become a necessity for responding to the global
challenges faced by economic entities and their diverse
stakeholders. From this perspective, the present paper
analyzes the impact of the digitalization process on the
accounting profession, with a particular focus on the
transformation of professional competencies, the evolution
of accountants’ roles, and the integration of digital
technologies into current activities. The research relies on
a quantitative approach and uses an econometric model
(OLS) to identify the main determinants of technological
adaptation. The findings reveal that the ease of adapting
to digital technologies is the primary predictor of their
successful integration, while external factors such as
clients’ level of digitalization or the existence of legislative
support have a comparatively weaker influence. The
statistical tests performed confirm the robustness of the
model and the validity of the regression assumptions. The
conclusions highlight that digitalization does not lead to
the disappearance of the accounting profession but to its
redefinition, shifting professional activity toward analytical,
advisory, and strategic competencies. Furthermore, the
study emphasizes the importance of continuous training
and the development of digital skills as essential
requirements for maintaining professional relevance in an
increasingly technology-driven economic environment.
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.
Viki Stoilkova, Blagica Koleva· Economics of Development· 0 citations
This paper examines the correlation between how the digital economy is perceived and how the performance of services in the public sector are perceived in Jordan. A cross-sectional survey of Jordanian citizens (n = 980) was conducted using a structured questionnaire with a 5-point Likert scale. Descriptive statistics, reliability and validity analyses, exploratory factor analysis, multivariate regression analysis, and one-way ANOVA were used to examine the association between the perceived growth of the digital economy and the perceived efficiency and effectiveness of public-sector services. The results reveal that the perceived level of development of the digital economy is statistically significantly and positively associated with the perceived performance of public-sector services, specifically in the areas of efficiency, service accessibility, and transparency (p < 0.05). The results also reflect a lack of awareness of certain limitations in digital literacy and infrastructure adequacies, which may hinder equal access to services. The findings are cross-sectional and perception-based, meaning they can be understood as associations between respondents’ perceptions and not as causal effects on objective institutional performance. The study provides empirical evidence from a developing-country context and applies the concept of perceived improvement in the digital economy and its link to perceived public-sector performance, with practical implications for the digital-governance and capacity-building agenda in Jordan.
Nedal K. A. Almaaitah, B. Shnaikat, Abedalfattah Zuhair Al-abedallat et al.· Economies· 0 citations
The degree of digital transformation at businesses and its relationship to the amount of ESG disclosure have recently come under investigation due to the economy's shift to a new model. This study empirically examines the impact of digital transformation on the quality of ESG information disclosure using Chinese listed businesses from 2015 to 2024 as the research sample. It is based on the theory of information asymmetry and resource allocation. The above results indicate that the level of ESG reporting in the new business model will be relatively high. Based on the above analysis, the attention of analysts is a partial mediator, and marketisation positively strengthens the link between digitalisation and the quality of ESG disclosure. This effect is more pronounced for state-owned businesses and high-polluting industrial locations, according to the study of heterogeneity. In addition to the previous studies on the economic effects of digitalisation. The above research provides references to support the promotion of high-quality development in both areas.
Xu Guo· Advances in Economics, Manag...· 0 citations
The article examines the problem of systemic underestimation and inadequate accounting of intangible assets (hereinafter referred to as IA) in the Russian economy. Based on a comparative analysis of accounting data from the largest companies in the Perm Region and their American counterparts, as well as an analysis of industry dynamics and the evolution of regulatory regulation of intangible assets, a fundamental gap in approaches to the capitalization of IA has been identified. The study demonstrates that the extremely low share of IA in the assets of Russian enterprises, often less than 1%, is a consequence not of industry specifics, but of organizational barriers and regressive PBU 14/2007. It is proved that the adoption of FSB 14/2022 represents a return to a more stringent approach to regulating IA and creates the basis for an adequate reflection of the value of companies in the digital economy. The conclusion is made about the need for comprehensive changes in corporate practice, regulation and professional consciousness to overcome the current situation.
Y. Karpovich, Karina R. Kalinina· Journal of Monetary Economic...· 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
This paper examines the impact of digital innovation on the sustainable territorial development of Russian regions. The objective of the study is to identify the key determinants of digital innovation at the regional level and assess their contribution to reducing territorial disparities and, consequently, regional differentiation. The research methodology includes panel regression analysis, the calculation of the global Moran's I index, and spatial autoregression (SAR). Using Rosstat data, the HSE report "Digital Transformation: Expectations and Reality," and the SKOLKOVO study "Digital Life of Russian Regions," a quantitative analysis of the factors determining the intensity of digital demand and supply was conducted. Human capital (the number of ICT specialists and the proportion of the population with higher education) was found to be a key factor, while differences in per capita income had no statistically significant impact. An econometric model was constructed that explains up to 68% of the interregional variation in digital demand. It is substantiated that narrowing the digital divide promotes equal access to socioeconomic resources and improves quality of life, which is a prerequisite for sustainable territorial development. The study's findings suggest regional policy directions focused on developing human capital and the institutional environment.
M. Elovskaya· Actual directions of scienti...· 0 citations