Public Sector Accounting in a Digital Environment: Systemic Challenges

Accounting information communication in the digital age: A systematic literature review of current trends

Purpose - The processes of creating, processing, and disseminating accounting data to stakeholders have changed as a result of digital transformation. The purpose of this study is to identify the most popular styles of presenting accounting information in the digital age. Design/methodology/approach - This Systematic Literature Review (SLR), conducted in accordance with the PRISMA guidelines, analyzes publications from 2021 to 2025. Of the 309 articles identified through the Scopus, Web of Science, and Google Scholar databases, 10 credible and relevant articles were selected for the research topic: “accounting information communication in the digital age.” Findings - The implementation of ERP, cloud computing, blockchain, and AI enhances the quality, comparability, and transparency of accounting information, with effectiveness determined by governance readiness, institutional trust, and human resources, particularly among SMEs and the public sector in developing countries. Practical implications - A recommendation for future research aimed at gaining a more contextual and comprehensive understanding is to use a mixed-methods approach. Originality/value - The uniqueness of this study lies in its inclusion of an analysis aimed at developing an integrative model of digital transformation in the field of accounting that identifies governance readiness and institutional trust.

in the digital age: a systematic literature review of current trends

Digital Transformation of Government Accounting and Its Impact on the Efficiency of Public Budgets: A Comparison Between the Iraqi and Gulf Experiences

Purpose: This study examines the impact of the digital transformation of government accounting on the efficiency of public budgets through a comparative analysis of Iraq and the Gulf countries. The research evaluates whether adopting digital government accounting systems contributes to higher levels of public budget efficiency by improving financial transparency, strengthening financial control, enhancing the quality of accounting information, and supporting more effective management of public resources. Design/methodology/approach: A quantitative research design was employed. Primary data were obtained through a structured questionnaire distributed to a large sample of employees at Qimat Al-Tawasul Company in Najaf, Iraq. The proposed conceptual model was assessed using Partial Least Squares Structural Equation Modelling (PLS-SEM), allowing the direct relationships between digital transformation in government accounting and public budget efficiency to be examined. Findings: The empirical evidence indicates that digital transformation in government accounting has a positive and statistically significant influence on public budget efficiency. The implementation of digital accounting systems was associated with improvements in the accuracy and reliability of financial information, greater transparency in financial reporting, stronger oversight mechanisms, and more efficient budget administration. The comparative assessment also highlights that several practices adopted within Gulf countries provide valuable institutional and technological reference points that may facilitate the continued development of government accounting systems in Iraq. Practical Implications: The findings indicate that strengthening digital infrastructure, expanding the integration of government accounting information systems, and improving the digital competencies of public sector personnel are important priorities for enhancing financial governance. These initiatives have the potential to increase accountability, improve the quality of financial management, and support more efficient administration of public budgets. Originality/value: This study extends the literature on digital government accounting by providing empirical evidence from Iraq while incorporating comparative insights from Gulf countries. The findings contribute to the understanding of how digital transformation can improve public financial management and offer practical guidance for policymakers and public institutions seeking to modernise government accounting systems and enhance public budget efficiency.

ANALYSIS OF THE EFFECTS OF DIGITAL TRANSFORMATION ON ACCOUNTING OPERATIONS

This paper examines the effects of digital transformation on accounting operations, with a focus on digitalization in the field of accounting, modern digital technologies, and the key factors and benefits arising from their implementation. Particular attention is given to technologies such as artificial intelligence, machine learning, and blockchain, and their impact on improving the efficiency, transparency, and reliability of accounting processes. The research is supported by an empirical study conducted through a structured questionnaire consisting of ten questions distributed among accounting professionals. The findings indicate a predominantly positive perception of digital transformation, especially in terms of enhanced data integration, improved quality and timeliness of financial reporting, and increased security and integrity of financial information. The results also reveal a gradual shift in the professional role of accountants from traditional administrative tasks toward more analytical and advisory functions, strengthening their involvement in strategic decision making. At the same time, certain organizational and technological challenges are identified, including technological dependency, resistance to change, and the need for continuous professional training.

Digitalization and Its Impact on Accounting Standard-Setting: A Systematic Review

The findings indicate that technologies such as blockchain, artificial intelligence, cloud computing, and XBRL have significantly transformed accounting recording, reporting, and auditing practices, but current accounting standards remain limited in addressing key issues.

Research on Professionals` Perceptions of Digitalization in Accounting

In the context of the rapid advancement of technology and the increasing demand for speed, accuracy, and transparency of information, digitalization in accounting has become a necessity for responding to the global challenges faced by economic entities and their diverse stakeholders. From this perspective, the present paper analyzes the impact of the digitalization process on the accounting profession, with a particular focus on the transformation of professional competencies, the evolution of accountants’ roles, and the integration of digital technologies into current activities. The research relies on a quantitative approach and uses an econometric model (OLS) to identify the main determinants of technological adaptation. The findings reveal that the ease of adapting to digital technologies is the primary predictor of their successful integration, while external factors such as clients’ level of digitalization or the existence of legislative support have a comparatively weaker influence. The statistical tests performed confirm the robustness of the model and the validity of the regression assumptions. The conclusions highlight that digitalization does not lead to the disappearance of the accounting profession but to its redefinition, shifting professional activity toward analytical, advisory, and strategic competencies. Furthermore, the study emphasizes the importance of continuous training and the development of digital skills as essential requirements for maintaining professional relevance in an increasingly technology-driven economic environment.