ANALYSIS OF THE EFFECTS OF DIGITAL TRANSFORMATION ON ACCOUNTING OPERATIONS

Abstract

This paper examines the effects of digital transformation on accounting operations, with a focus on digitalization in the field of accounting, modern digital technologies, and the key factors and benefits arising from their implementation. Particular attention is given to technologies such as artificial intelligence, machine learning, and blockchain, and their impact on improving the efficiency, transparency, and reliability of accounting processes. The research is supported by an empirical study conducted through a structured questionnaire consisting of ten questions distributed among accounting professionals. The findings indicate a predominantly positive perception of digital transformation, especially in terms of enhanced data integration, improved quality and timeliness of financial reporting, and increased security and integrity of financial information. The results also reveal a gradual shift in the professional role of accountants from traditional administrative tasks toward more analytical and advisory functions, strengthening their involvement in strategic decision making. At the same time, certain organizational and technological challenges are identified, including technological dependency, resistance to change, and the need for continuous professional training.