تعزيز جودة المعلومات المحاسبية في ظل التحول الرقمي

Abstract

This study aims to shed light on the role of digital transformation in enhancing the quality of accounting information, in light of the rapid technological developments that are increasingly influencing various institutional activities, particularly at the level of accounting systems, A descriptive-analytical approach was adopted, along with a field study conducted through the distribution of a questionnaire to a sample consisting of accountants and academics. A total of 58 questionnaires were analyzed using SPSS software The results of the study revealed that digitization is a key factor in improving the quality of accounting information, with the related axis recording an average score of 4.32. The findings also indicated an awareness of the importance of digitization in Algeria, despite existing structural and legislative challenges (average of 3.90). Respondents confirmed that digitization does not undermine accountants’ understanding of information, but rather enhances its quality and accuracy. The overall average of the questionnaire reached 4.23, reflecting a positive trend toward digitization. The study concluded that digital transformation represents a strategic opportunity to improve the quality of accounting information, provided that appropriate infrastructure, qualified human resources, and supportive legal frameworks are in place. The study recommended investing in technology and continuous training to ensure the effectiveness of digital transformation in accounting.