The role of digital transformation in optimizing technology-based accounting information systems in digital businesses
Keywords:
Digital Transformation, Accounting Information Systems, Digital Accounting, Digital Literacy, Information TechnologyAbstract
The rapid development of digital technology has prompted organizations to transform and integrate their financial systems with contemporary technological solutions. Digital transformation has a substantial effect on the effectiveness of Accounting Information Systems (AIS), particularly in technology-based organizations that require financial data to be processed rapidly, accurately, and securely. This study examines the influence of digital transformation, digital literacy, and digital accounting on AIS optimization. It employs a quantitative explanatory approach supported by a literature review and an analysis of data obtained from users of digital AIS. The findings indicate that digital transformation improves data accuracy, system integration, and the efficiency of financial reporting. Users' digital literacy and organizational readiness to respond to technological developments are critical determinants of the successful implementation of modern AIS. Digital accounting also plays an important role in accelerating transaction processing and enhancing the reliability of financial information. The study concludes that digital transformation constitutes a strategic foundation for developing AIS that are effective, transparent, and adaptive to changes in the business environment.
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