The Impact of Digital Transformation on the Development of Accounting Information Systems an Empirical Study in the Iraqi Industrial Sector

This research was to examine how digital transformation affected the development of accounting information systems using a field study that has been applied to the Iraqi industrial companies considering the growing tendency to implement modern digital technologies to improve the efficiency of financial and administrative performance. The research method was descriptive-analytic and employed a questionnaire as a data collection tool in (60) employees of the industrial companies in the purposive sample, which comprised of accountants, auditors, financial managers, and information systems officers.
Three dimensions were used in measuring digital transformation, including digital infrastructure, digital technologies employed, and digital skills and managerial support. Accounting information systems were developed based on accounting information quality, accounting system efficiency and flexibility as well as decision support and control as the dimensions were used to measure the accounting information systems. The outcome of the statistical test involving SPSS program revealed that the study tool has a very high level of reliability and validity with the overall Cronbach alpha value of the questionnaire being (0.92).
The findings revealed that there was high implementation of digital transformation and accounting information systems development in industrial companies in Iraq. The results of Pearson correlation coefficient showed that there is a good positive and statistically significant relationship between the digital transformation and the development of the accounting information systems. The outcomes of the linear regression analysis indicated that the dimensions of digital transformation are used to explain (61%) of the variance in the development of accounting information systems. The largest influence was on the digital skills and managerial support dimension, then the dimension of digital technologies used, and finally digital infrastructure.
The research reached a conclusion that the digital transformation is a very important parameter to enhance the quality of accounting information, make accounting systems more efficient and flexible, and more useful in decision-making and management control. The research suggested increasing investment in digital infrastructure, acquisition of the digital capabilities of employees, and support of the top management of the projects of digital transformation in a way that will lead to the advancements in the development of the accounting information system and the realization of the increased efficiency in the performance of the institutions working in the Iraqi industrial sector.