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Essam Salem Raffat

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Review Open access 2026

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

This study investigates the impact of digital transformation on accounting practices in Saudi Arabia, an economy undergoing rapid change under Vision 2030, and conceptualises digital transformation through four key dimensions: adoption of cloud accounting, use of automation tools, accountants’ digital literacy, and investment in digital training.

E. Attia, Afnan Anwar, Essam Salem Raffat et al. · 0 citations

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