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.
Abstract
Digital transformation is reshaping the accounting profession worldwide, yet evidence from emerging economies remains fragmented. This study investigates the impact of digital transformation on accounting practices in Saudi Arabia, an economy undergoing rapid change under Vision 2030. Drawing on the Technology Acceptance Model (TAM), the Resource-Based View (RBV) and Dynamic Capability Theory (DCT), we conceptualise digital transformation through four key dimensions: adoption of cloud accounting, use of automation tools, accountants’ digital literacy, and investment in digital training. We examine how these dimensions influence the quality and efficiency of accounting practices in Saudi manufacturing firms. Using a survey of accounting and finance employees, the study employs descriptive statistics and regression analysis to test the proposed hypotheses. The findings are expected to offer theoretical insight into how resources and capabilities shape digital transformation outcomes and to provide practical guidance for firms, regulators and educators seeking to enhance digital readiness in the accounting profession.
In the context of digital transformation profoundly impacting higher education, this paper explores the integration of Artificial Intelligence (AI) into accounting and auditing education and research. Through literature review and empirical survey, the study highlights key benefits of AI, including task automation, real-time data analysis, and improved training quality. At the same time, it identifies major challenges such as infrastructure limitations, digital skill gaps, and ethical concerns. Based on the findings, the paper proposes a set of comprehensive solutions, ranging from curriculum redesign and faculty development to the establishment of legal frameworks and supportive policies for effective digital transformation in the accounting and auditing sector. This study explores the integration of digital transformation, particularly Artificial Intelligence (AI), into accounting and auditing education in Vietnam, aiming to identify benefits, challenges, and propose practical solutions. An empirical survey was conducted using a questionnaire based on the Technology Acceptance Model (TAM), targeting lecturers, alumni, and experts. Data were analyzed with SPSS 20.0 through descriptive statistics. While participants recognized AI’s potential to enhance teaching quality and student employability, actual application rates remained low (AI: 8%, data analytics: 28%). Key challenges include lack of training (80%), technical support (72%), and infrastructure (64%). Strengthening digital competencies in accounting education supports labor market readiness, drives digital economy development, and enhances financial governance, contributing to sustainable economic growth.
Purpose: This study explores the integration of digital transformation, particularly Artificial Intelligence (AI), into accounting and auditing education in Vietnam, aiming to identify benefits, challenges, and propose practical solutions.
Method: An empirical survey was conducted using a questionnaire based on the Technology Acceptance Model (TAM), targeting lecturers, alumni, and experts. Data were analyzed with SPSS 20.0 through descriptive statistics.
Result: While participants recognized AI’s potential to enhance teaching quality and student employability, actual application rates remained low (AI: 8%, data analytics: 28%). Key challenges include lack of training (80%), technical support (72%), and infrastructure (64%).
Practical Implications for Economic Growth and Development: Strengthening digital competencies in accounting education supports labor market readiness, drives digital economy development, and enhances financial governance, contributing to sustainable economic growth.
V. T. Nguyen· American Journal of Economic...· 0 citations
In an era where digital innovation is essential for enhancing service delivery and competitiveness, understanding how these technologies influence firm performance is both timely and critical. Thus, this study examined the effect of digital transformation on the performance of e-service businesses in West Africa. Digital transformation was viewed using two dimensions: Artificial Intelligence (AI) adoption and cloud computing adoption. A cross-sectional survey research design was adopted to collect quantitative data from 348 owners and managers of e-service businesses across Nigeria, Ghana, Senegal, Côte d'Ivoire, and Sierra Leone using purposive sampling. Data were gathered through digitally administered structured questionnaires and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS. The findings revealed that AI adoption had a positive and significant effect on the performance of e-service businesses, particularly in terms of service efficiency, customer experience, and decision-making processes. Similarly, cloud computing adoption demonstrated a positive and significant effect on organisational performance. These findings indicate that digital technologies are not merely supportive tools but strategic resources that enable firms to achieve sustainable competitive advantage in the rapidly evolving West African digital economy. The study contributes to the growing literature on digital transformation by providing empirical evidence from e-service businesses across five West African countries, thereby extending existing studies that have largely focused on broader SME contexts.
H. Adeleye· European Conference on Innov...· 0 citations
By promoting healthier digital practices, organisations can improve employee well-being and effectively use digital tools, ultimately enhancing competitiveness in a dynamic landscape.
Dilek Şahin Yomralıoğlu, Beyza Toksoy· Istanbul Journal of Economic...· 0 citations
This study examines the key factors influencing digital transformation within Vietnam’s banking sector. To achieve this objective, the authors employ a quantitative approach that integrates Structural Equation Modeling (SEM) and fuzzy-set Qualitative Comparative Analysis (fsQCA) to analyze data collected from 450 banking employees across Vietnam. The findings reveal that factors such as technological infrastructure, leadership capability, employee competency, digital transformation strategy, and digital pressure significantly enhance a bank’s digital transformation capability (DTC), which in turn strongly predicts the overall level of digital transformation (LDT). However, factors such as risk management, financial capacity, organizational culture, and government support showed limited or negative influence. Furthermore, the study extends the linear findings by identifying multiple causal configurations that lead to a high level of digital transformation capability (DTC), highlighting the critical roles of strategic flexibility and internal readiness. The findings offer practical implications for banking executives and policymakers while advancing theoretical development of digital transformation through an integrated, context-specific model tailored to emerging markets.
T. Lê, D. Bui, A. Pham· Contemporary Management Rese...· 0 citations
Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
The rapid advancement of modern accounting technologies has significantly transformed the
accounting profession in Nigeria, influencing how financial data is collected, processed,
analyzed, and reported. This study examines the impact of emerging accounting
technologies—including cloud computing, artificial intelligence (AI), blockchain, enterprise
resource planning (ERP) systems, and data analytics—on the efficiency, accuracy, and
overall productivity of accounting practices in Nigerian organizations. The paper explores
how these technologies have redefined the roles of accountants from traditional bookkeeping
functions to strategic advisory positions, emphasizing analytical, interpretive, and decisionsupport capabilities. It also investigates challenges such as high implementation costs,
inadequate technical skills, cybersecurity risks, and resistance to change, which affect the
adoption of modern tools in the Nigerian accounting landscape. The research employs a
qualitative review of existing literature, reports, and case studies from selected Nigerian
firms, highlighting both opportunities and barriers to technology integration. Findings reveal
that while modern accounting technologies enhance real-time reporting, transparency, and
compliance with international financial reporting standards (IFRS), their adoption remains
uneven due to infrastructural, educational, and policy limitations. The study concludes that
sustained professional training, policy reforms, and investment in digital infrastructure are
critical to fully harnessing the benefits of technological innovations in the Nigerian
accounting profession.
Joy N. Ikilidih· Journal of Accounting and Fi...· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.
