أثر التحول الرقمي على المحاسبة في الشركات التجارية

Abstract

This study aims to examine the impact of digital transformation on accounting performance in commercial
companies in Mecca Region, Saudi Arabia, by measuring its effect on the quality of accounting information, the speed of
financial reporting, the effectiveness of internal control systems, and decision-making support, while identifying the
challenges and obstacles facing its implementation. The researcher employed a descriptive-analytical approach, collecting
data through a questionnaire distributed to a sample of 150 units from commercial companies in the region, which were
subsequently analyzed using SPSS. The study found that digital transformation is actively being implemented in these
companies and has a positive impact on the quality of accounting information, the speed of financial report preparation, the
efficiency of internal controls, and decision support. High implementation costs and a shortage of digital skills were identified
as the most prominent obstacles. The study recommends expanding the application of digital transformation systems,
investing in the training and qualification of accountants in digital technologies and artificial intelligence, and allocating
adequate budgets for implementation. The originality of this research lies in developing an integrated framework linking
digital transformation dimensions to accounting performance within the context of Saudi Vision 2030.