دراسات اقتصادية

The Impact Of Digital Transformation On The Accounting Profession: A Comparative Field Study Between Algeria And International Experiences

Auteurs : Benhana Mohamed . Lagoun Amel .

Résumé

This study aimed to analyze the impact of digital transformation on the accounting profession in Algeria by comparing it with leading international experiences. A total of 120 questionnaires were distributed to a random sample of Algerian accountants and academics, of which 100 valid questionnaires were retrieved for statistical analysis, yielding a response rate of 83.3%. Data were analyzed using SPSS software. The study concluded that there is a statistically significant positive impact of digital transformation on the accounting profession in Algeria (R² = 0.534), a positive relationship between the adoption of digital technologies and the improvement of accounting information accuracy (r = 0.592), and statistically significant differences between large enterprises and small and medium-sized enterprises (SMEs) in the degree of adoption (T = 6.82). Furthermore, the results revealed major challenges, including the absence of clear legislation, a lack of digital skills, and weak infrastructure.

Mots clés

Digital Transformation, Accounting Profession, Accounting Software