Abstract
Abstract The study aims to demonstrate the conceptual and practical framework of digital transformation and its impact on accounting information systems by focusing on the requirements of digital transformation, such as the digital strategy, the necessary knowledge of the human element, and the effects and obstacles facing the digitization of accounting information systems. The study attempts to answer the following question: What is the impact of digital transformation on accounting information systems in business organisations? The study uses deductive reasoning, based on many previous studies, by applying it to a sample of 237 individuals active in about 120 firms operating in the Algerian environment through a questionnaire distributed in 2021. The study has found a weak degree of awareness of the importance of digital transformation, and a low effort to develop accounting information systems in line with the requirements of digital transformation, all due to the presence of several high-impact challenges.
Highlights
IntroductionDigital transformation refers to a completely new formation of organisations that adopt changes that can occur in all areas of the organisation, through technology but through the power of technology (Hess et al, 2016), as digital transformation requires rapid change and renewal processes in all aspects of the organisation, including its different organisational levels and functions
The business environment has seen rapid developments as a result of the increasing degree of complexity, markets openness, and competition intensification, necessitating modern firms to pay close attention to the various data that emerge from the external and internal environment and to capitalize on the benefits offered by modern technologies in collecting various data, allowing them to identify strengths, seize opportunities, address weaknesses, and avoid threats.Digital transformation refers to a completely new formation of organisations that adopt changes that can occur in all areas of the organisation, through technology but through the power of technology (Hess et al, 2016), as digital transformation requires rapid change and renewal processes in all aspects of the organisation, including its different organisational levels and functions
To test the hypothesis related to the effect of digital transformation on the accounting information systems in the Algerian business environment, according to the study sample, Table 6 shows the opinions of the sample members
Summary
Digital transformation refers to a completely new formation of organisations that adopt changes that can occur in all areas of the organisation, through technology but through the power of technology (Hess et al, 2016), as digital transformation requires rapid change and renewal processes in all aspects of the organisation, including its different organisational levels and functions. This includes the accounting job, so members of the accounting profession should not be indifferent to this transformation, but rather strive to develop themselves, transform themselves and move to the future. The following main research question can be formulated: What is the impact of digital transformation on accounting information systems in business organisations?
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