انعكاسات التحويل الرقمي على كفاءة و فعالية التسير المالي في المؤسسة الاقتصادية(دراسة حالة في مؤسسة سونلغاز عين تموشنت)

Abstract

This study aims to analyze the impact of digital transformation on the efficiency and effectiveness of financial management within economic institutions, through an applied case study of the Sonelgaz company in the Wilaya of Ain Temouchent, in order to highlight the extent to which digital transformation contributes to improving financial performance within the organization. The study adopted the descriptive analytical approach, and a sample of 40 employees and administrative staff from different departments was selected. A questionnaire was used as the main data collection tool, and the data were analyzed using SPSS software. The study found a positive impact of digital transformation on the efficiency and effectiveness of financial management within the institution, particularly through the role of digital human resources, while no clear significant effect was observed for digital infrastructure when considered separately. The results also showed that digital transformation contributes to improving financial efficiency, reducing errors, and accelerating decision-making within the institution.