Digital transformation and its impact on the accounting and auditing profession in Algeria-A field study of a sample of accounting professionals in southeastern Algeria 2024

Povzetek

 This study aims to identify the extent of the impact of digital transformation on the accounting and auditing professions in Algeria. To achieve this, we adopted the descriptive approach in the theoretical aspect, and the field study in the applied aspect. After reviewing the various theoretical aspects of digital transformation and its impact on the reality of the accounting and auditing profession in Algeria, the field study came by relying on the questionnaire as a study tool and applying it to the study community consisting of certified accounting offices and accountants in the southeast of Algeria. We used digital transformation, as the results of the field study concluded that there is an impact of digital transformation on the accounting and auditing profession through the verification of the study hypotheses. Our study recommended the need to work on providing the necessary training and qualification and strengthening the digital infrastructure for its important role in knowledge management and its relationship to accounting information technology, which has brought about a major transformation in the accounting and auditing professions.