The Influence of Digital Transformation on Accounting Practices: Evidence from the Saudi Arabia

Abstract

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.