Digital Transformation and the Quality of Accounting Information Systems in the Public Sector: Evidence from Developing Countries

被引:0
作者
Hamdy, Arafat [1 ,2 ]
Diab, Ahmed [3 ]
Eissa, Aref M. [2 ,4 ]
机构
[1] Beni Suef Univ, Fac Commerce, Bani Suwayf 62521, Egypt
[2] Majmaah Univ, Accounting Dept, Al Majmaah 15341, Saudi Arabia
[3] Prince Sultan Univ, Accounting Dept, Riyadh 12435, Saudi Arabia
[4] Cairo Univ, Fac Commerce, Giza 12613, Egypt
来源
INTERNATIONAL JOURNAL OF FINANCIAL STUDIES | 2025年 / 13卷 / 01期
关键词
digital transformation; accounting; auditing; public sector; Egypt; Saudi Arabia; USER ACCEPTANCE; BIG DATA; TECHNOLOGY; GOVERNMENT; IMPACTS;
D O I
10.3390/ijfs13010030
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region-Egypt and Saudi Arabia. We collected data by electronically surveying governmental units' employees in the two countries and analyzed them using linear regression analyses. Interestingly, we found a negative effect of digital transformation on the quality of accounting information systems, which could be interpreted concerning the premature status of digital technologies in emerging markets. However, the negative effect of digital transformation was lower in Egypt compared to Saudi Arabia. This study contributes to the literature by focusing on the governmental sector and investigating a new context-the MENA region-which has rarely been examined in previous studies. Further, it has implications for regulators in the public sector for developing governmental financial reports by supporting the digital transformation process.
引用
收藏
页数:22
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