Digital Transformation in Accounting Information Systems and Its Impact on The Property of Faithful Representation Using Some Statistical Methods

Digital transformation has become a necessity for all economic units to survive in a competitive environment. The accounting function is considered one of the important functions that have been affected by the application of digital transformation by replacing traditional manual accounting operations and relying on advanced accounting information systems and modern technology to improve the performance of accounting work and provide high-quality information. Therefore, the research aimed to study the digital transformation of accounting information systems and its impact on the property of Faithful representation of accounting information, which was represented by three dimensions (completeness, neutrality, free from errors). The results showed the existence of an impact of the digital transformation of accounting information systems on the property of completeness of accounting information, as well as the existence of an impact of the digital transformation of accounting information systems on the property of neutrality of accounting information, in addition to the existence of an impact of the digital transformation of accounting information systems on the property of free from errors of accounting information.