The Impact of the Characteristics of the Relevance of Accounting Information in the Accounting Digital Transformation and its Reflection on the Sustainability Awareness Development an Applied Study at Rafidain Bank in Al-Qadisiyah Governorate

The purpose of the present study is to explore the Impact of the dimensions of Relevance of Accounting Information (RAI) (Predictive Ability, Verifiability of Forecasts, and Timeliness of Information) on Accounting Digital Transformation (DT) "Internet of Things, Cloud Computing, Social Media" and its reflection on Sustainability Awareness Development (SAD) "Environmental Awareness, Social Awareness, Economic Awareness" among employees at River Bank Bank in Qadisiya Governorate. This aim was based on solving the research problem, which was based on a main question: (Is SAD achievable through the impact of the characteristics of RAI in ADT among employees at the concerned bank?). To accomplish this and resolve the problem, the evocative analytical method was used to collect required data, which was done through a questionnaire. Thus, (125) questionnaires were distributed and collected. This shows high cooperation of the sample in fulfilling the current research needs, and a valid number of questionnaires for analysis of (113), with an equal response rate of (90.4%). The data were analyzed by the well-known analysis package (SPSS&AMOS.V.28). The results of the research include a important positive association between the attributes of RAI, ADT, and SAD, which means that employees in the bank focus on improving the sustainable development standards as they are one of the most important foundations of any institution. This is done by designing sophisticated digital systems that lead to the creation and delivery of accurate analysis, allowing the bank to make financial and strategic decisions to improve operational efficiency and reduce errors. The research also provided several recommendations, the most notable of which is the need for the bank to create a framework for the growth of strategies and processes for applying the RAI, ADT, and SAD qualities, including the need for the bank to develop a outline for the growth of strategies and procedures for implementing the RAI, ADT, and SAD attributes.