أثر نظم المحاسبة الرقمية على التمثيل الصادق للمعلومات المحاسبية والممارسات المهنية لمهنة المحاسبة في ظل دور التحول الرقمي كمتغير و سيط: دراسة تطبيقية على بعض فروع بنك مصر بمحافظة القاهرة

الملخص EN

This study aimed to investigate the evaluation of the role of digital transformation as a mediating variable for the relationship between digital accounting systems and its impact on the faithful representation of accounting information and professional practices of the accounting profession, with an applied study on some branches of banque Misr in Cairo governorate.

the study attempts to answer this main question: what is the role of digital transformation as a mediator variable towards the relationship between digital accounting systems and their impact on the faithful representation of accounting information and professional practices of the accounting profession?.

from this major question, several sub-questions are derived, and based on the theoretical descriptive approach of the previous literature in this field, five hypotheses are tested.

it has become clear from the results of the study that there is a correlation between digital accounting systems and digital transformation; and there is a significant correlation between digital accounting systems and faithful representation of information.

there is also a significant correlation between digital accounting systems and professional skills for the accounting profession.

there is also a significant correlation between digital transformation and faithful representation of accounting information; and finally, there is a significant correlation between digital transformation and professional skills for the accounting profession; and thus, the validity of the five hypotheses are proved.

among the most important recommendations of the study is the recommending of directing the appropriate care and attention on the part of the bank to activating the role of digital transformation, and focusing on directing this transformation towards maximizing and developing quality levels in operational processes, reducing their costs, and activating digital accounting systems, specifically, by focusing on the factors of reliability, transparency, credibility and professionalism.

the study also recommends setting and developing an applied strategy that includes specific activities with performance measurement indicators and follow-up related to digital transformation, digital accounting systems, faithful data representation practices, professional practices for professions accounting.