خالدي, حبيبةخطار, بشرى صفاءمالطي, سناء2025-09-072025-09-072025http://dspace.univ-temouchent.edu.dz/handle/123456789/6755This study aims to examine the impact of digital transformation on the performance of accountants and auditors, based on a field analysis involving professionals and academics. Using a descriptive-analytical approach and One Sample T-Test, the study found a statistically significant positive effect of digital tools on accounting efficiency, accuracy, and error reduction. It also demonstrated that digital transformation enhances audit quality through technologies like data analytics and artificial intelligence. The findings confirm that digitization strengthens professional effectiveness and opens new paths for development in both fields. The study recommends investing in human resource training to keep pace with ongoing digital advancementsotherDigital transformation, accounting, auditing, artificialThesis