مجلة الباحث الاقتصادي - Economics Researcher's Journal -
Volume 11, Numéro 1, Pages 45-64
2024-12-31
Digital Transformation In Financial Statement Consolidation Practices And Its Impact On The Quality Of Consolidated Financial Reports
Authors : Bellal Abdelhalim . Remmache Kamel .
Abstract
The purpose of this study is to draw attention to how the quality of financial reports is affected by digital transformation as one of the factors influencing financial statement consolidation procedures. In order to do this, all ideas pertaining to information technology and digital transformation, accounting information systems, integrated management software (ERP), and artificial intelligence applications are covered, along with how they affect the process of combining financial statements and the caliber of financial reports. A survey of professionals in accounting consolidation procedures, such as certified accountants, auditors, accounting specialists, and accountants working for Algerian economic conglomerates, is the basis for this study. The statistical program SPSS v.23 was used to analyze the data. The study concluded that digital transformation has influenced the practices of financial statement consolidation, thereby affecting the quality of consolidated financial reports.
Keywords
Digital Transformation ; Financial Statement Consolidation Practices ; Accounting Information Systems ; Quality of Consolidated Financial Reports
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