Digital Transformation and Accounting Effectiveness: The Roles of Automation, Technology Competencies, and Perceived Opportunities

This study examined how digital transformation influenced the effectiveness of accounting practices by focusing on the roles of automation, technology-related competencies, and perceived opportunities. Using a quantitative research design, data were collected from 300 accounting professionals across private companies, shared services, government institutions, and audit firms operating in technology-enabled environments. Descriptive statistics, Pearson correlation, and multiple regression analyses were employed to evaluate the relationships among digital transformation dimensions and accounting effectiveness. The results revealed that accounting practices were generally effective in digitally enabled settings and that automation, digitalization stage, and technology-related competencies were positively associated with accounting effectiveness. At the same time, perceived challenges exerted a significant negative influence. Regression findings further indicated that perceived opportunities for digital transformation and the automation of routine activities were the strongest predictors, jointly explaining a substantial proportion of the variance in accounting effectiveness. The study contributed to the accounting and information systems literature by empirically validating a multidimensional, socio-technical model of digital accounting effectiveness and offering practical insights for organizations seeking to leverage digital transformation as a strategic enabler of accounting performance.