DIGITAL TRANSFORMATION IN ACCOUNTING: THE IMPACT OF PROCESS AUTOMATION AND TECHNICAL INNOVATION ON ACCOUNTING INFORMATION QUALITY

Abstract

The fast growth of digital technologies has significantly transformed business operations, requiring organizations to rethink how financial information is managed, processed, and reported. Process automation technologies such as robotic process automation (RPA), artificial intelligence (AI), and machine learning (ML) are changing accounting practices by reducing manual work, improving accuracy, and supporting real-time financial monitoring. At the same time, technical innovation provides the foundation for integrating advanced digital tools into accounting systems, creating opportunities for improved efficiency while also introducing challenges related to scalability, system compatibility, and governance.

This study examines the relationship between process automation, technical innovation, the quality of accounting information, and digital transformation within modern organizations. Using a systematic literature review, case study analysis, and quantitative PLS-SEM analysis, the study develops a conceptual framework that highlights major enablers and barriers across four key areas: automation readiness, technology integration, accounting information quality, and organizational transformation capability. The findings indicate that higher levels of automation maturity and stronger technological infrastructure positively influence the quality of accounting information. Furthermore, digital transformation functions as a strategic driver that strengthens the advantages of automation and increases the importance of reliable financial data for decision-making. This study offers a building-block model for achieving an effective digital accounting transformation strategy and provides practical insights for financial managers, IT governance professionals, and researchers in the field.