مجلة البحوث في العلوم المالية والمحاسبية
Volume 11, Numéro 1, Pages 347-367
2026-06-10
The Role Of Intelligent Automation And Digital Sovereignty In Enhancing The Quality Of Financial Reporting And Administrative Control: A Case Study Of Microsoft
Authors : Djehiche Youssera .
Abstract
The study aims to highlight the role of intelligent automation and digital sovereignty in enhancing the quality of financial reporting and developing administrative control, relying on the descriptive-analytical approach in the theoretical aspect and the case study method in the applied aspect of Microsoft for the years 2025–2026. The study concluded that digital sovereignty represents a legal shield to ensure the security of financial data against cross-border legislative interferences, while intelligent automation, through the Fabric platform and Copilot, contributes to addressing critical auditing issues and increasing the accuracy of financial performance, which was reflected in the company’s record revenues of $281.7 billion. In addition, the integration of the Internal Control Framework (COSO 2013) with "security by design" practices and the strategic partnership with works councils helped manage market risks and tax disputes with high effectiveness. This holistic approach, which combines unified digital governance and leadership transparency, enhanced market value and raised the level of reliability in financial and non-financial reports, enabling the company to transform "responsible data use" from merely a compliance burden into a sustainable competitive advantage.
Keywords
Intelligent Automation, Digital Sovereignty, Financial Reporting Quality, Administrative Control.
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