e Impact of digital transformation on sustainability accounting

Abstract

This research aims to measure the impact of digital transformation on sustainability accounting. In the theoretical part, the researcher adopted the deductive approach, drawing upon previous studies and relevant literature in the field. In the practical part, a descriptive exploratory method was employed, based on a questionnaire that included a set of questions distributed to a sample of 262 auditors and accountants working in economic units. The responses were collected and analyzed after retrieving 262 valid questionnaires for analysis. The results were processed using descriptive and inferential statistical methods, with the assistance of the statistical software package (SPSS.V).

The study reached several findings, the most important of which is that digital transformation has a significant and effective impact on the development of sustainability accounting systems. Furthermore, the study revealed a statistically significant relationship between digital transformation and the quality of financial reporting. The results also confirmed that digital transformation directly contributes to the integration of sustainability dimensions into accounting systems. The applied results indicated variation in the level of digital transformation adoption among the institutions included in the sample. Respondents further highlighted that digital transformation contributed to reducing human errors and accelerating the completion of accounting processes. Nevertheless, the analysis also revealed the presence of multiple challenges hindering the application of digital transformation in sustainability accounting.