أثر التحول الرقمي على الأداء المحاسبي

Abstract

This study aimed to identify the role of digital transformation in improving the accounting performance of Algeria Telecom – Mila Unit. To achieve this, a questionnaire was developed comprising three main axes. It was distributed among the sample members (the institution’s employees), and 50 analyzable responses were collected. To measure the relationship between the variables, the Statistical Package for the Social Sciences (SPSS) was used.The applied study concluded that there is a positive correlation and a statistically significant effect (at a significance level of less than 0.05) of digital transformation on the improvement of accounting performance at Algeria Telecom in Mila. This effect is explained by two dimensions: the digitization of accounting processes and leadership and management support for digital transformation. However, the other dimensions did not show a significant impact on accounting performance. Therefore, the study recommends that the institution should pay attention to all aspects of digital transformation to ensure better accounting performance.