The paper presents the state of the art of accounting digitalization focused on sustainability
issues. The paper reviewed recent literature in this area and identified that the most …

Purpose The current study aims to examine the influence of smart mobile banking services
(SMBS) on senior clients' intention to use banking applications through the moderating role …

The goal of the paper is to provide a comprehensive insight into the implications that the
process of business digitalization has on the roles and competencies of accountants. Due to …

The study aims to demonstrate the conceptual and practical framework of digital
transformation and its impact on accounting information systems by focusing on the …

Digital accounting systems and information technology in the public sector: mutual interaction
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

This study aims at investigating the effects of digital accounting implementation on audit
performance of tax auditors in Thailand through audit competency and audit report as the …

Purpose This study explores the impact mechanism of corporate digital transformation (CDT)
on the quality of accounting information. Design/methodology/approach Samples of A-share …

The primary objective of this study was to assess the challenges associated with the digital
transformation process in the accounting systems of companies listed on the Khartoum …

This research has its purpose to find out the readiness for owner of small medium
enterprises to pull off the technology by applying digital financial records in society 5.0 era …

The influence of Industry 4.0 and the trend of economic globalization has led to growing
competition among enterprises in all business sectors, then compelled them to seek new …