les cahiers du mecas
Volume 20, Numéro 1, Pages 159-172
2024-06-04
The Impact Of Digitalization On Accounting Practice In Algeria
Authors : Touil Ahlem . Saidani Mohammed .
Abstract
The study aims to assess the impact of digitalization on accounting practice in algeria , employing a quantitative method with participation from 39 respondents on a national scale who completed questionnaires and were analyzed using SPSS software. Results indicate that the accounting information system significantly affects the effectiveness of accounting practices, whereas technology adoption and software investment have zero impact on accounting efficiency. This emphasizes the vital role of the accounting information system in enhancing efficiency within the Algerian accounting context.highlightin for efforts to improve and develop accounting practice in the evolving Algerian context.
Keywords
digitalisation ; accounting information system ; algerien context
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