Digital Transformations in the Accounting Profession: An Analytical Study of the Challenges and Risks Arising from Electronic Work and Its Impact on the Reliability of Financial Statements and the Quality of Accounting Reports
Artikel
Jul 8, 2026
Abstract
The accounting profession is undergoing radical transformations as a result of the digital technological revolution sweeping the world. This study aims to analyze the challenges and risks arising from digital transformation in the accounting profession and its impact on the reliability of financial statements and the quality of accounting reports. The study employs a descriptive analytical approach to explore the dimensions of these transformations and their various effects. The results indicate that digital transformation presents tremendous opportunities to improve the efficiency of accounting processes and increase the accuracy of reports. However, it also poses new challenges related to information security, data protection, and the need for retraining accounting personnel. The study also emphasizes the necessity of establishing a robust regulatory framework to ensure the optimal utilization of digital technology while maintaining the reliability of accounting information and the quality of financial reports.
Keywords
Digital transformation, e-accounting, financial statement reliability, accounting report quality, financial technology
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How to Cite
Oleiwi, W. D. (2026). Digital Transformations in the Accounting Profession: An Analytical Study of the Challenges and Risks Arising from Electronic Work and Its Impact on the Reliability of Financial Statements and the Quality of Accounting Reports. Studi Akuntansi Dan Bisnis Indonesia, 2(3), 163–176. https://doi.org/10.61401/sabi.v2i3.582
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Waad Dhahir Oleiwi
University of Kirkuk, Kirkuk, Iraq
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Jul 8, 2026