المجلة الدولية للاداء الاقتصادي
Volume 8, Numéro 2, Pages 390-406
2025-12-20

Accounting Conservatism In Financial Technology: Theoretical Foundations, Applications, Benefits, And Challenges



Authors : Tedjania Hamza . Labsi Ali . Al-bilawi Abdul Sattar Salih Mohammed .

Abstract

This paper examines the evolving role of accounting conservatism in the FinTech-driven transformation of the banking sector, focusing on Banca Comercială Română (BCR) as a case study. Rooted in prudence and verification principles, accounting conservatism remains a key mechanism for mitigating risk and enhancing the reliability of financial reporting. As BCR continues its digital transformation through online banking, mobile payments, and blockchain-based transaction verification, the interaction between technological innovation and conservative accounting practices becomes increasingly complex. Using data from 2020 to 2023, this study finds that BCR’s adoption of conservative provisioning and prudent asset valuation contributed to a 21% reduction in digital loan default rates and a 30% improvement in transparency indicators. However, the study also identifies challenges arising from automation, regulatory adaptation, and potential over-conservatism that may slow innovation. The findings highlight the importance of conditional and adaptive conservatism as a balanced framework to sustain financial stability and investor confidence in rapidly digitalizing financial markets.

Keywords

Accounting conservatism; Financial technology (FinTech); Risk management; Digital banking; Financial reporting; Investor confidence

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