A Review of Digital Accounting System and Financial Reporting Quality
Abstract This conceptual paper examines the relationship between digital accounting system and financial reporting quality by reviewing existing literature and discussing the benefits and challenges associated with digital transformation in accounting. The study highlights how digital accounting systems contribute to the qualitative characteristics of financial reporting including reliability, comparability, timeliness, and understandability. The adoption of technologies such as cloud Accounting, ERP, Artificial Intelligence, blockchain and data analytics has significantly improved the efficiency, accuracy, and transparency of accounting practices.
Sanjivani Himmatrao Deshmukh
· Zenodo (CERN European Organi... · 0 citations