Implementation Of Digital Transformation Research Articles

Barriers to implementation of digital transformation in the Indian health sector: a systematic review

Barriers to implementation of digital transformation in the Indian health sector: a systematic review

The Principal-Agent Theoretical Ramifications on Digital Transformation of Ports in Emerging Economies

Background: Scholarly literature indicates a slow pace at which maritime ports fully embrace digital transformation (DT). The reasons to this are largely anecdotal and lack solid empirical grounding. This inhibits an overall understanding of DT’s tenets and the development of evidence-based policies and targeted actions. Methods: This study deployed a qualitative case study strategy to unpack the challenges of undertaking DT through the lens of principal-agent theory (PAT). Results: Analysis of data collected through 13 semi-structured interviews from a port’s value chain stakeholders revealed five thematic challenges that contradict successful implementation of DT. These included interagency constraints and system ownership tussles; system sabotage and prevalent corruption; prevalent human agency in port operations; cultural constraints; and political influence on port governance. Conclusions: To address these challenges, the study proposes a four-stage empirically grounded DT strategy framework that guides both practitioners and policymakers through DT endeavors. The framework includes: (1) the port’s value chain mapping, (2) stakeholder engagement, (3) resource mobilization, and (4) effective monitoring. For scholars, we provide an avenue for testing statistical significance of association and causality among the identified challenges.

ЭФФЕКТИВНОСТЬ ГАЗОСНАБЖЕНИЯ НА ОСНОВЕ ЦИФРОВОЙ ТРАНСФОРМАЦИИ

Abstract. The relevance of the research is based to the need for effective implementation of digital technologies in the field of gas supply. The study of energy supply from natural gas was carried out in accordance with the functional patterns of technological processes and gas consumption factors in conjunction with the directions of digital transformation. 
 Subject: The main aim of the research to define and propose criteria for digital transformation, based on features of the gas supply industry for the gradual progressive development of the regional economy. 
 Materials and methods: The functional relationship with gas supply was determined based on the analysis and generalization of the main directions and criteria for the digital transformation. The method of comparing the results of digital transformation with a technological approach and with a relative assessment of investments was used. 
 Results: Groups of indicators that are technologically interconnected in gas supply are presented as criteria for digital transformation. An additional function to expand the boundaries of evaluating the economic efficiency of digital technologies is to provide a mechanism for creating added value in Russia. The increasing capitalization through investments in digital technologies is not a factor in increasing efficiency without a reasonable practical effect. 
 Conclusions: The implementation of digital transformation should not lead to an excessive increase in tariffs for gas supply to Russian regions, since energy supply is a necessary condition for the development of the economy.

IDENTIFYING BARRIERS IN PUBLIC SECTOR DIGITAL TRANSFORMATION: A CASE STUDY IN INDONESIA CITY OFFICE FOR POPULATION ADMINISTRATION AND CIVIL REGISTRATION (COPACR) CONTEXT

Purpose: This paper presents a case study of the Surabaya City Office for Population Administration and Civil Registration (COPACR), which is currently undergoing digitization and digital transformation across all its civil registration service lines. This research identifies internal and external barriers relevant to digital transformation in the context of Surabaya COPACR. Theoretical Framework: This study combines qualitative and quantitative methods to identify internal and external barriers relevant to the implementation of digital transformation in the COPACR sector. The barriers are validated through Focus Group Discussions (FGDs) applying the Analytic Hierarchy Process (AHP) and Expert Choice tools. Priority barriers are determined based on the highest relevance weight values from the perspectives of Top Management and Field Officers. Design/Methodology/Approach: This research adopts an action research methodology, leveraging the researcher's position within the system to directly intervene and facilitate change. A mixed-method approach is employed, combining qualitative and quantitative methodologies. Twenty literature sources are utilized to identify internal and external barriers within public sectors to adopt digital transformation. A total of 63 barriers (33 internal and 30 external) are categorized and their relevance tested through Focus Group Discussions (FGDs). Barrier priorities are selected using the Analytic Hierarchy Process (AHP) method and expert choice tools. Findings: The Surabaya COPACR in developing countries exhibits characteristics such as low employee motivation, inadequate officer competency, rigid bureaucratic structures, and limited innovation. With these conditions, the internal priorities for adopting digital transformation in Surabaya COPACR include lack of political support, traditional bureaucracy, organizational complexity, and lack of competency. External barriers include inflexible regulations, bureaucracy, lack of data standardization, and inadequate funding allocation. Research, Practical & Social Implications: This research contributes theoretical insights into internal and external priority barriers that need to be considered to adopt digital transformation in the COPACR context of developing countries. The identified barriers can serve as references for public sectors with similar organizational characteristics in developing countries to design strategies for adopting digital transformation effectively. Originality/Value: This study identifies internal and external barriers to digital transformation in the Surabaya COPACR context, involving assessments from both strategic (Top Management) and technical (Field Officer) perspectives.

A proposal for a framework process to guide the digital transformation in the R&D center of a Brazilian chemical industry

Despite the known advantages of digital transformation, many chemical industries have failed to advance digital maturity. Recent studies have shown that the main difficulties lie in the implementation process of digital technologies. In fact, digital projects are started within companies, but most of them do not go beyond the pilot phase. So, how should the digital transformation process be conducted to mitigate implementation difficulties? This article investigates the main barriers faced by the Research and Development (R&D) center of a Brazilian large chemical company and proposes a solution to improve the likelihood of digital transformation implementation success. Therefore, a prescriptive research was performed with a qualitive approach based on Design Science Research resulting in the artifact (a framework) design. The proposed solution is a framework which is composed by three phases, I-PREPARATION, II-ELABORATION OF DIGITAL PLAN, and III-EXECUTION OF DIGITAL PLAN, aiming to support the identification, prioritization, and execution of digital projects inside the sector. The framework was positively evaluated by companies’ specialists , suggesting that it’s a potential solution for improving the likelihood of digital transformation implementation effectiveness.

Role of High-Performance Human Resource Practices and Employee Innovative Behavior in the Implementation of Digital Transformation: A Case of Pakistan’s IT Sector

The purpose of this study is to determine how high-performance human resource initiatives and creative employee behavior affect the adoption of digital transformation. There hasn't been much study done on how to employ human resources in digital transformation. The primary goal of this study is to determine which high performance human resource practices have the greatest impact on employee innovation and how those practices affect both employee creativity and company digital transformation. The study's focus is first-hand information. In this examination, a quantitative research design is employed. All IT professionals working in Lahore, Punjab, Pakistan, make up the population used in this study. Data collection is done using a convenience sampling strategy. IT staff members were given a total of 350 questionnaires; 310 of them were returned, and 300 of them were chosen for analysis. The research might benefit from multilevel and longitudinal studies that incorporate companies from different industries. The current study found extensive training, selective staffing, and rewards are essential steps in the digital transformation process to encourage employee innovative behavior.

Challenges in Digital Transformation of Microenterprises in Nueva Ecija: A Basis for Risk Management Plan

Digital transformation (DT) has attracted the attention of management and organizational scholars in the past decade. It has become an important factor for the competitiveness of businesses especially with the microenterprises. The use of technology has been the goal of many microenterprises to push forward in the competition and provide better quality products and services to its customers and improve the customer experience through IT innovation. This paper presents the challenges encountered by the microenterprises in Nueva Ecija both on the business and its employees in relation to digital transformation. A structured questionnaire was given to the 359 respondents representing microenterprises in Nueva Ecija, which showed that majority of the respondents were females at an average age of 43 years old. The objective of the study is to determine the challenges in digital transformation of microenterprises in Nueva Ecija. The sample size of 359 respondents answered questionnaires based on the factors like the level of digital skills, degree of digital transformation acceptance, level of technological adoption, implementation of digital transformation, and the challenges encountered in the process of digital transformation. The level of digital skills especially in the management level and employees appears to be high. On the degree of digital transformation acceptance, the microenterprises showed positive or good acceptance on the digital transformation. In the level of technological adoption, the result showed that majority of the microenterprises are moderately applying digital transformation or willing to apply technology in their business. While in the factor of implementing digital transformation in the business, a very small number of microenterprises implement digital technologies in their operation. Most of the microenterprises experienced difficulties in the digital transformation due factors like financial constraints, resistance to change, skills gap and others. The study recommends that microenterprises in Nueva Ecija should conduct regular training to its management and staff for skills development and acquire the necessary technologies as part of its risk management plan. It is also recommended that owners secure funds to digitally transform its businesses to stay competitive. This paper may be of help to the microenterprises owners and future researchers on the topic of digital transformation of microenterprises.

Research on the Impact of Digital Transformation on Corporate Business Credit in the Context of Double Cycle: Based on the Moderating Effect of Outward Investment

This paper empirically examines the impact of digital transformation on business credit, using data from 2013-2022 as a sample. It also studies the impact of outward investment on the relationship between the two in the context of the double cycle. The study demonstrates that the digital transformation of enterprises has a significant positive impact on the availability of business credit. The effect of digital transformation on improving business credit of enterprises is stronger when the outward investment of the business credit market is in the upward stage. The outbound merger and acquisition mode has a more significant moderating effect on digital transformation and business credit. The analysis of heterogeneity reveals that digital transformation has a more significant enhancement effect on the business credit of non-high-tech industries, non-state-owned enterprises, and enterprises with high equity concentration that are at a financing disadvantage. Additionally, it is found that digital transformation can improve information transparency, reduce agency costs, and alleviate financing constraints, thereby enhancing the level of business credit financing for enterprises. The aforementioned findings offer valuable theoretical references and managerial insights for the implementation of digital transformation in enterprises and research related to outward investment in the context of the double-cycle.

Research on the Evolution Game of The Digital Transformation of Cold Chain Logistics Enterprises Under the Government's Participation

Whether cold chain logistics enterprises choose to carry out digital transformation is a process of evolutionary game. By analyzing the evolution and stability strategy in the process of digital transformation of cold chain logistics enterprises under the participation of the government, and using matlab for simulation, we discuss the influence of each parameter on the decision-making of cold chain logistics enterprises. The results show that the cost of digital transformation of cold chain logistics enterprises will hinder their transformation, and the increase coefficient of enterprise income, the increase of government subsidies and the reduction of tax rate will all promote the implementation of digital transformation of cold chain logistics enterprises. Finally, corresponding countermeasures are put forward to accelerate the digital transformation of cold chain logistics enterprises, so as to lay a solid foundation for the further economic development of the whole country.

Conceptual model for implementation of digital transformation and organizational structure in the construction sector

The construction sector has historically had lower productivity rates than other industries. This situation has led to the implementing new technologies and tools to increase the sector's added value. One of the significant trends has been digital transformation, adopting technological methodologies such as Building Information Modeling (BIM), Drones, Automation, Apps, the Internet of Things, and Big Data. Implementing these technologies has improved processes; however, this change process has been slow and gradual and has not generated radical transformations. One of the most significant problems is the resistance to change at the organizational level. Therefore, the primary goal of this research is to analyze the interaction between organizational structure and digital transformation; this relationship could substantially improve construction services and products. A survey was designed and distributed to companies in the Colombian construction sector, using 13 variables that impact digital transformation and organizational structures. Three hundred thirty-two valid responses were collected; they were analyzed using descriptive statistics, factorial analysis, and logistic regressions. The results show that the main aspects impacting the digital transformation processes are Employee Training and Development, Promotion Opportunities, Business Strategy, Leadership Styles, Cloud Services, and Integrated Organizational Innovation. Companies should understand the advantages of digital transformation and the necessary changes to reach an optimal organizational structure; these improvements will directly relate to improving construction services and products.

Value Connotation, Current Situation, and Path of Digital Transformation of Teaching in Vocational College

The digital transformation of vocational college teaching is an inherent requirement for the digital reform of vocational education in the digital information age. The digital transformation of vocational college teaching can promote data governance in the teaching process, students’ independent and personalized learning, the achievement of high-quality teaching evaluation, and the construction of digital school-enterprise teaching resources. In response to the practical needs and difficulties of digital transformation, vocational colleges should strengthen the top-level design of digital teaching, establish a sound operational guarantee mechanism for digital teaching, construct digitalized integrated teaching resources, enhance the digital information literacy of all staff, and take multiple measures to achieve the implementation of digital transformation in vocational college teaching.

How does digital transformation promote total factor productivity? Strategy, technology, and application

AbstractTo examine the productivity paradox in the digital era, we explore the impact of digital transformation (DT) on total factor productivity (TFP). Based on a large sample of Chinese manufacturing firms, this study conducts a machine learning approach to examine the effects of DT on TFP at the strategy, technology, and application levels. The results indicate that blockchain, DT strategy, cloud computing, artificial intelligence, DT application, and big data, in ascending order of importance, positively affect TFP. Overall, this study enriches DT literature by verifying the impact of DT indexes on TFP and helps companies make decisions when undertaking DT implementation.

The impact of digital leadership on digital transformation in university organizations: an analysis of students' views

Introduction. Digital leadership must have the ability to adapt to changes in the technological environment. The rapid development of technology demands adjustments to changes that run quickly so that organizational goals can still be achieved. Digital leadership must be formed with the mindset and ability to solve problems and the ability to maintain relationships between members and between teams. This study aims to determine how digital leadership improves digital transformation in university organizational by analyzing student opinions. Study participants and methods. The present quantitative descriptive study samples were students from five faculty in Universitas Terbuka using purposive sampling. The data were gathered from a structured questionnaire survey of 403 respondents. The factor analysis was applied to bring out the Digital Leadership and Digital Transformation variables representing the attributes, and later, the causality between these variables was established using structural equation modelling (SEM). Results. The confirmatory factor analysis has shown that digital leadership was constructed by eight factors, namely digital literacy (0.740), digital vision (0.801), defence (0.820), presence (0.836), communication (0.849), adaptability (0.801), self-awareness (0.783), and cultural awareness (0.760). Digital transformation comprises five factors: strategy and governance (0.343), curriculum and method (0.447), assessment (0.478), self support and development (0.427), infrastructure and resources (0.461). Empirically, digital leadership significantly influences the digital transformation in university organizational with a coefficient value of 0.507 and an R square value of 0.325. Leaders with digital leadership are able to adapt to the rapid development of technology and changes in organizational behaviour. Digital leadership enables leaders to direct, lead and evaluate an organization's digital transformation process. Practical significance. This study examined the influence of Digital Leadership on Digital Transformation. Digital leadership is innovative leadership that supports the implementation of digital transformation in organizational culture to increase the university's competitive advantage. University leaders must have digital leadership skills, including digital literacy, digital vision, defence, presence, communication, adaptability, self-awareness, and cultural awareness. This capability is used by university leaders to execute all problems encountered in the digital transformation process. Finally, the next research recommendation is to provide a digital leadership module for university leaders. Future digital leadership research should also be linked to emotions, followers, gender, and organizational culture.

Factors influencing the digital transformation of sales organizations in Indonesia

A model that can elaborate the interaction between research variables influencing digital transformation, especially on the performance of sales organizations in Fast-Moving Consumer Goods companies, is fundamental. It allows the decision-makers to take proper action for their companies' optimization. By using Partial Least Squares Structural Equation Modeling (PLS-SEM) to build a model that can describe the interaction between Leadership Model, Organizational Citizenship Behavior, and Sales Management in 346 respondents working in various Fast-moving Consumer Goods companies in Indonesia, the present study found the most respondents were from the Special Capital Region of Jakarta (40.7%). It was found that the Sales Director (50.0%) was the most responsible for digital transformation implementation within the sales organization. Most respondents answered that effectiveness in the company's Internal Business Processes was the primary goal of digital transformation (28.1%). Concerning the success parameters of the digital transformation, Business Processes were the prominent expression of successful implementation (19.4%), with Sales Automation (37.4%) as the main activity in their digital transformation. Three hypotheses with the variables of leadership models, organizational citizenship behavior (OCB), and sales management control, had proven to affect digital transformation positively. Later, in four hypotheses where sales organization performance was set as the dependent variable, it was found that the leadership model influenced organization performance with digital transformation as a mediator. Finally, the last three hypotheses, with variables of sales management control, organizational citizenship behavior, and leadership model, positively influenced organization performance through digital transformation as a mediating variable. Leaders in organizations who carry out digital transformation must ensure that their organizations can respond to disruptions related to the use of digital technology in order for an organization to achieve proper performance.

Digital economy: opportunities for transformation of entepreneurial structures

Purpose. To analyze the stages of digital transformation of entrepreneurial structures and identify the levels of transformation. Methodology. In the process of scientific research on the digital economy and the transformation of entrepreneurial structures, the following methods were utilized: expert assessment (involving experts from various fields of economic activity allowed for additional conclusions and recommendations regarding the possibilities of implementing digital technologies in entrepreneurial structures), scenario modeling (by developing various scenarios for the implementation of digital initiatives, the potential consequences and results of each were investigated), systems analysis (enabled considering the interrelations between various aspects of digital transformation and its impact on the economy and society as a whole), and marketing research (helped identify market needs and requirements for the implementation of digital solutions and products). Findings. The research considered the stages of digital transformation of entrepreneurial structures, which involve assessing the current state and readiness of the enterprise for the implementation of digital transformation; studying the potential offered by digital transformation and its effective implementation; investing in advanced digital technologies and the development of new digital products; designing and releasing products and services based on advanced digital technologies; controlling the transformed business and implementing advanced digital technologies and innovative business models. Advantages of digital transformation of business models are considered, which involve increasing the number of customers, enhancing customer satisfaction, increasing lead generation, traffic growth. The authors identified six levels of “digital transformation” of entrepreneurial structures, describing the stages of changes in business models caused by digital transformations: unsystematic level, opportunities monitoring, replicable level, results-driven, achieved controlling, and optimized level. Originality. A stage of digital transformation of entrepreneurial structures has been proposed: controlling the transformed business and implementing advanced digital technologies, which allows tracking the implementation of the strategy and achieving goals in the context of digital development. The authors highlighted such stages of digital transformation of entrepreneurial structures as opportunities monitoring and achieved controlling, which, unlike those existing in the scientific community, play a key role in the path of digital transformation of entrepreneurial structures. Practical value. The analysis conducted confirms the relevance of issues related to the digital transformation of entrepreneurial structures, the formation of changes in views on stages and levels of digital transformation in accordance with current trends and uncertain conditions. The research results can be taken into account and practically implemented when forming policies for the digital transformation of entrepreneurial structures, regardless of the field of activity.

Competencies Matter for Digital Transformation and Operational Performance in Nepalese SMEs

This study investigates the effect of individual and organizational competencies on digital transformation implementation and operational performance in small and medium-sized enterprises in Nepal. Regression analysis with a small sample size is used to test the proposed research model and hypotheses utilizing data collected from 154 employees of SMEs in Nepal. The results of this study showed that individual capabilities measure of information and communication technology skills, change acceptance, and technology acquisition have positive relationships with digital transformation implementation in Nepal’s SMEs. In addition, the study’s results indicated that organizational infrastructure, top management’s willingness, and organizational support as a part of organizational capabilities positively affect digital transformation implementation. As individual and organizational capabilities are confirmed to be the drivers of DX implementation, firms should develop manuals and guidelines to understand employees’ work processes and improve work efficiency. Digital transformation implementation positively affects operational performance in Nepal’s small and medium-sized enterprises. The significance and value of this study lies in its potential to serve as fundamental guidance for corporations seeking to implement digital transformation and organizations contemplating adopting digital transformation strategies effectively.

Digital Transformation in Education: Using Technologies for Enhancement of Efficiency of Teaching

Digital transformation has an important role as it revolutionizes teaching and learning, offering access, engagement, and personalized instruction. The aim of the research is to evaluate the role of digital transformation within the Ukrainian educational institutions and to reveal its potentials towards enhancement of teaching efficiency. To answer the research questions the mixed methodology approach was applied that offers in-depth examining the role of digital transformation in education. The methods included literature review, content analysis, interviews, and observations, t-test, statistical analysis, modeling, and thematic analysis. Over 40 recent scientific works were chosen to study the problem from the conceptual dimension and organize accurate empirical survey. The investigation involved 48 instructors and 93 bachelor students from four Ukrainian educational institutions. The results showed that integrating digital tools within the educational environment can enhance the teaching efficiency since digitalization enables accessibility to educational materials and personalized learning. The special attention was paid towards instructors and students’ perceptions of digital transformations in education. The results found that digital educational process was described as dynamic, interactive, flexible, innovative, technology-enhanced, and motivating. The Ukrainian context create special conditions for digital transformations at the educational institutions. Also, the recommendations to implement digital transformations in education to enhance the efficiency of teaching based on instructors and students’ responses were developed during the research. It was found that the implementation of digital transformations requires a comprehensive approach that addresses the conceptual, organizational, methodical, and content levels. The findings can be applied within the educational institutions to improve the efficiency of teaching through digital tools.

Assessing the Digital Transformation Readiness of the Construction Industry Utilizing the Delphi Method

The rapid advancement of digital technology has enabled digital transformation across various sectors, including construction. The construction industry has long been associated with conventional, labor-intensive practices that can adversely influence the entire construction process. However, this culture is changing as key players in the sector are progressively identifying and embracing the vast opportunities and associated benefits of using digital tools and technologies to improve the performance and outcomes of the overall project lifecycle. To this end, this study uses the Delphi technique to identify 70 factors that contribute to the digital transformation of the construction industry, categorizing them into five groups: management, design, technology, policy, and infrastructure. Delphi analysis is used to examine the critical success factors for digital transformation identified in the literature and rate their importance during the preconstruction, construction, and facility management phases. Furthermore, this research results in the introduction of the Digital Transformation Level of Readiness Framework (DTRLF) to help facility management firms, clients, organizations, contractors, and designers comprehend the implementation of digital transformation within their respective domains and support decision-makers in establishing action to adapt related technologies in their respected project phases.

Obstacles to the Implementation of Digital Transformation: A Case Study of the Yayasan Al Huda Islamic Education Center Metropolitan

Dalam rangka memosisikan diri di ranah persaingan global, Yayasan Al Huda Islamic Education Center Metropolitan (YAIECM) menghadapi kendala dalam implementasi transformasi digital Sistem Informasi Sekolah Terpadu (SISTesi). Tujuan dari penelitian ini adalah untuk mengidentifikasi dinamika yang terjadi dalam implementasi transformasi digital di YAIECM dan mengidentifikasi hambatan yang muncul. Penelitian ini menggunakan pendekatanpenelitian kualitatif deskriptif dengan menggunakan metodologi studi kasus. Kajian ini menggunakan Technology Acceptance Model (TAM)dan Diffusions of Innovation (DOI) dalam kerangka teorinya. Data primer diperoleh dari wawancara dan observasi. Wawancara dilakukan terhadap guru, staf, ketua yayasan, dan salah satu pendiri PT. Exi Global Application, pencipta SISTesi, sistem yang digunakan oleh yayasan. Proses inovasi transformasi digital yang dilakukan YAIECM melibatkan integrasi seluruh unit, mengubah sistem manual menjadi digital. Temuan penelitian mengungkapkan bahwa dinamika proses inovasi transformasi digital meliputi komunikasi inovasi, proses inovasi itu sendiri, kesiapan sumber daya manusia, dan teknis implementasi. Terkait dengan komunikasi inovasi, terlihat bahwa pegawai belum sepenuhnya memahami keinginan pimpinan sehingga menyebabkan kurangnya sinergi antara pengurus yayasan dan pegawai. Lebih lanjut, studi ini mengidentifikasi hambatan dalam penerapan sistem transformasi digital, termasuk komunikasi yang tidak efektif, perencanaan yang tidak memadai, sumber daya teknologi dan literasi digital yang tidak mencukupi, serta tantangan teknis yang menghambat efektivitas dan efisiensi meskipun infrastruktur sudah mapan. Temuan penelitian ini diharapkan dapat menjadi referensi berharga bagi organisasi lain yang memulai perjalanan transformasi digital mereka.

POSITIVE AND NEGATIVE IMPACTS OF USING THE ATLAS AUDIT APPLICATION IN SUPPORTING THE WORK OF AUDITORS IN KAP “X”

The influence of technological changes that exist today has an impact on various areas of human life. Until various terms are known, such as remote auditing and Computer-Aided Audit Techniques (CAAT). The ATLAS audit application is a type of digital transformation implementation in the auditing industry and serves as an illustration of the development of computer-aided audit methodologies. The purpose of this study was to ascertain the effects of employing the ATLAS program to assist auditors in KAP "X" work. Based on theoretical studies, interview findings, questionnaire distribution, and literacy studies, the study technique employed is descriptive with a qualitative approach. Following that, data on the outcomes of research, interviews, questionnaires, and studies on literacy are gathered, examined, assessed, and conclusions are drawn. This study obtained the results that the ATLAS audit application has a positive impact in the form of work efficiency, time effectiveness in providing the necessary information output and accuracy to audit procedures that are missed, as well as low cost and easy to use. The questionnaire measurement found that the impact of using the ATLAS audit application was 68.8%. However, there is a negative impact from the implementation of the ATLAS audit application, which is more temporal or temporary. Based on this discussion, it can be concluded that the ATLAS audit application can have a positive impact in supporting the work of auditors.