The impact of the digital transformation of accounting information systems on the quality of accounting disclosure from the perspective of bank managements: A field study on commercial banks operating in the city of Bani Walid
الملخص
This study aimed to identify the perspectives of commercial bank management operating in Bani Walid regarding the impact of digital transformation in accounting information systems on the quality of accounting disclosure. The importance of this topic stems from the rapid technological developments witnessed by the financial and banking sector, which have directly impacted the nature of accounting work. This has made digital transformation an imperative to enhance efficiency, accuracy, and compliance with modern accounting standards. The analysis focuses on the extent to which digital transformation impacts the quality of accounting disclosure, namely accuracy, comprehensiveness, reliability, and modernity. To achieve the study objectives, the researchers used a descriptive analytical approach, designing a field questionnaire distributed to employees in the financial departments of commercial banks. Given the small size of the study population, a comprehensive survey method was used to include all members of the study population. (44) questionnaires were distributed to employees of five bank branches in Bani Walid, as follows: North Africa Bank Bani Walid (8) questionnaires, Republic Bank Bani Walid (9) questionnaires, National Commercial Bank Bani Walid (9) questionnaires, Republic Bank Souf El-Gin Branch (9) questionnaires, and Sahara Bank Bani Walid Branch (9) questionnaires. (43) questionnaires were received, with a response rate of (97%), and all questionnaires received were valid for statistical analysis. After analyzing the questionnaire responses, the results revealed a statistically significant positive relationship between the level of implementation of digital transformation and improving the quality of accounting disclosure. Digital systems have contributed to accelerating data processing and providing more accurate and clear financial reports, with the ability to retrieve and analyze data in a timely manner. This supports decision-makers and increases the confidence of external users in accounting information. However, the study noted practical challenges, including poor training on modern systems and the absence of a comprehensive digital transformation strategy in some units. Based on the above, the researcher recommended strengthening the digital infrastructure in the banking sector, adopting ongoing training programs, and updating accounting systems to keep pace with international standards. This would contribute to enhancing the efficiency of financial disclosure, increasing data reliability, and achieving the required transparency in banking financial reports.
كيفية الاقتباس
