How to cite this paper
Obaid, M. (2024). Navigating digital transformation in accounting system: Challenges and opportunities.International Journal of Data and Network Science, 8(2), 935-946.
Refrences
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Alghadi, M., Alqudah, H., Lutfi, A., Ananzeh, H., Marei, A., Almaiah, M., & Al-Matari, Y. (2024). Enhancing cyber gov-ernance in Islamic banks: The influence of artificial intelligence and the moderating effect of Covid-19 pandemic. In-ternational Journal of Data and Network Science, 8(1), 307-318.
Al-Htaybat, K., & von Alberti-Alhtaybat, L. (2017). Big Data and corporate reporting: impacts and paradoxes. Accounting, auditing & accountability journal, 30(4), 850-873.
Almaiah, M. A., Alfaisal, R., Salloum, S. A., Hajjej, F., Shishakly, R., Lutfi, A., ... & Al-Maroof, R. S. (2022). Measuring institutions’ adoption of artificial intelligence applications in online learning environments: Integrating the innovation diffusion theory with technology adoption rate. Electronics, 11(20), 3291.
Alrfai, M. M., Alqudah, H., Lutfi, A., Al-Kofahi, M., Alrawad, M., & Almaiah, M. A. (2023). The influence of artificial intelligence on the AISs efficiency: Moderating effect of the cyber security. Cogent Social Sciences, 9(2), 2243719.
Antonopoulou, H., Halkiopoulos, C., Barlou, O., & Beligiannis, G. N. (2021). Transformational leadership and digital skills in higher education institutes: during the COVID-19 pandemic. Emerging science journal, 5(1), 1-15. doi:10.28991/esj-2021-01252.
Begum, D. (2019). Digital transformation of accounting in India. Emperor International Journal of Finance and Manage-ment Research, 5(10), 6-12.
Chanias, S. (2017). Mastering digital transformation: the path of a financial services provider towards a digital transfor-mation strategy, 16–31.
Christensen, C. M., Bartman, T., & Bever, D. V. (2016). The hard truth about business model innovation. Sloan Manage-ment Review, 58(1), 30–40.
Cicchiello, A. F. (2020). Digital Transformation in South Africa: Opportunities and Challenges during Covid -19 pandem-ic. Information Technology Innovation in Economics, Finance, Accounting and Low, 1(7), 1.
Clohessy, T., Acton, T., & Morgan, L. (2017). The impact of cloud-based digital transformation on IT service providers: evidence from focus groups. International Journal of Cloud Applications and Computing (IJCAC), 7(4), 1-19.
Demirkan, H., Spohrer, J. C., & Welser, J. J. (2016). Digital innovation and strategic transformation. It Professional, 18(6), 14-18.
e-commerce-sales (Accessed January 18 2019).
Fintech Vietnam, (2020). Digital Transformation Services in Vietnam 2020, Available online: https://fintechvietnam.com.vn/cac-dich-vu-chuyen-doi-ky-thuat-so-tai-viet-nam-nam-2020/ (accessed on December 2020).
Gilster, P., & Glister, P. (1997). Digital literacy (p. 1). New York: Wiley Computer Pub.
Gregory, V. (2019). Understanding digital transformation: A review and a research agenda. Journal of Strategic Infor-mation Systems, 28, 118–144.
Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession. ENTRENO-VA-ENTerprise REsearch InNOVAtion, 5(1), 428-437.
Hai, T. N., Van, Q. N., & Thi Tuyet, M. N. (2021). Digital transformation: Opportunities and challenges for leaders in the emerging countries in response to COVID-19 pandemic. Emerging Science Journal, 5(1), 21-36.
Herbert, I., Dhayalan, A., & Scott, A. (2016). The future of professional work: will you be replaced, or will you be sitting next to a robot?. Management Services Journal, 22-27.
Hilali, W. E., Manouar, A. E., & Idrissi, M. A. J. (2020). Reaching sustainability during a digital transformation: A PLS approach. International Journal of Innovation Science, 12(1), 52–79. https://doi.org/10.1108/IJIS-08-2019-0083.
https://www.blackline.com/blog/digital-transformation-enables-modern-accounting/October 08, 2020.
https://www.ifac.org/global-knowledgegateway/technology/discussion/profession-digital-age-accounting-engineering (14 March 2023).
https://www.researchgate.net/publication/326541044_The_Profession_of_the_Digital_Age_Accounting_Engineering-IFAC
Idris, K. M., & Mohamad, R. (2016). The influence of technological, organizational and environmental factors on account-ing information system usage among Jordanian small and medium-sized enterprises. International Journal of Econom-ics and Financial Issues, 6(7), 240-248.
Idris, K. M., & Mohamad, R. (2017). AIS usage factors and impact among Jordanian SMEs: The moderating effect of en-vironmental uncertainty. Journal of Advanced Research in Business and Management Studies, 6(1), 24-38.
Kannan, P. K., & Li, H. A. (2017). Digital marketing: A framework, review and research agenda. International Journal of Research in Marketing, 34(1), 22–45.
Kannan, P. K., & Li, H. A. (2017). Digital marketing: A framework, review and research agenda. International Journal of Research in Marketing, 34(1), 22–45.
Khassawneh, A. A. L. (2014). The influence of organizational factors on accounting information systems (AIS) effective-ness: A study of Jordanian SMEs. International Journal of Marketing and Technology, 4(10), 36-46.
Kotarba, M. (2018). Digital transformation of business models. Foundations of management, 10(1), 123-142.
Kozarkiewicz, A. (2020). General and specific: The impact of digital transformation on project processes and manage-ment methods. Foundations of Management, 12(1), 237-248. doi:10.2478/fman-2020-0018.
Krokhicheva G, Mezenteva L, Zhen T. (2021), Digital Accounting Algorithms, SHS web of Conferences, 110 (2), p1.
Legner, C., Eymann, T., Hess, T., Matt, C., Böhmann, T., Drews, P., ... & Ahlemann, F. (2017). Digitalization: opportunity and challenge for the business and information systems engineering community. Business & information systems engi-neering, 59, 301-308.
Liu, D. Y., Chen, S. W., & Chou, T. C. (2011). Resource fit in digital transformation – Lessons learned from the CBC bank global e-banking project. Management Decision, 49(10), 1728–1742.
Lohapan, N. (2021). Digital accounting implementation and audit performance: An empirical research of tax auditors in Thailand. The Journal of Asian Finance, Economics and Business, 8(11), 121-131.
Lutfi, A. (2022). Factors influencing the continuance intention to use accounting information system in Jordanian SMEs from the perspectives of UTAUT: Top management support and self-efficacy as predictor factors. Economies, 10(4), 75.
Lutfi, A. (2023). Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model. International Journal of Information Management Data Insights, 3(2), 100202.
Lutfi, A., & Alqudah, H. (2023). The Influence of Technological Factors on the Computer-Assisted Audit Tools and Tech-niques Usage during COVID-19. Sustainability, 15(9), 7704.
Lutfi, A., Alkelani, S. N., Al-Khasawneh, M. A., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., ... & Ibrahim, N. (2022a). Influence of digital accounting system usage on SMEs performance: The moderating effect of COVID-19. Sustainability, 14(22), 15048.
Lutfi, A., Alkelani, S. N., Alqudah, H., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., ... & Abdelmaksoud, O. (2022c). The role of E-accounting adoption on business performance: The moderating role of COVID-19. Journal of Risk and Financial Management, 15(12), 617.
Lutfi, A., Al-Khasawneh, A. L., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alsyouf, A., ... & Ali, R. A. (2022b). Antecedents of big data analytic adoption and impacts on performance: Contingent effect. Sustainability, 14(23), 15516.
Maciejewski, M. (2017). To do more, better, faster and more cheaply: using big data in public administration. Interna-tional Review of Administrative Sciences, 83(1), 120-135.
Mendhurwar, S., & Mishra, R. (2021). Integration of social and IoT technologies: architectural framework for digital transformation and cyber security challenges. Enterprise Information Systems, 15(4), 565-584.
Meraghni, O., Bekkouche, L., & Demdoum, Z. (2021). Impact of digital transformation on accounting information sys-tems–evidence from Algerian firms. Economics and Business, 35(1), 249-264.
Negreiro, M., & Madiega, T. (2019). "Digital transformation," European Parliamentary Research Service, June 2019. Available online: https://www.europarl.europa.eu/RegData/etudes/BRIE/2019/633171/EPRS_BRI(2019)633171_EN.pdf (accessed on April 2022).
Othman, O. H. O., & AL-Dweikat, M. F. S. (2021). The Impact of Digital Transformation Risk Management on the Credi-bility of Accounting Information in Jordanian Commercial Banks. Psychology and Education Journal, 58(2), 3893-3904.
Paavola, R., Hallikainen, P., & Elbanna, A. (2017). Role of middle managers in modular digital transformation: The case of SERVU. In: European Conference of Information Systems, Guimaraes, Portugal.
Phornlaphatrachakorn, K., & Nakalasindhu, K. (2021). Digital Accounting, Financial Reporting Quality and Digital trans-formation: Evidence from Thai Listed Firms. The Journal of Asian Finance, Economics and Business, 8(8), 409–419. https://doi.org/10.13106/JAFEB.2021.VOL8.NO8.0409
Rabbani, M. R., Lutfi, A., Ashraf, M. A., Nawaz, N., & Ahmad Watto, W. (2023). Role of artificial intelligence in moder-ating the innovative financial process of the banking sector: a research based on structural equation modeling. Fron-tiers in Environmental Science, 10, 2083.
Rippa, G., & Secundo, G. (2019). Digital academic entrepreneurship: the potential of digital technologies on academic en-trepreneurship. Technological Forecasting and Social Change, 146, 900-911.
Rowles, D., Brown T. (2017). Building Digital Culture: A Practical Guide to Successful Digital Transformation. London. P 7.
Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., ... & Abdelmaksoud, O. (2022). As-sessing the intention to adopt cloud accounting during COVID-19. Electronics, 11(24), 4092.
Schallmo, D. R., & Williams, C. A. (2018). Digital transformation now!: Guiding the successful digitalization of your business model. Springer.
Schuchmann, D., & Seufert, S. (2015). Corporate learning in times of digital transformation: A conceptual framework and service portfolio for the learning function in banking organisations. International Journal of Advanced Corporate Learning, 8(1). doi:10.3991/ijac. v8i1.4440.
Sebastian, I., Ross, J., Beath, C., Mocker, M., Moloney, K., & Fonstad, N. (2017). How big old companies navigate digital transformation. MIS Quarterly Executive, 16(3), 197–213.
Sharma J. (2016), Digital India and its Impact on Society. International Journal of Research in Humanities & Sciences, 4(4).
Sheng, J., Amankwah-Amoah, J., Khan, Z., & Wang, X. (2020). COVID-19 pandemic in the new era of big data analytics: methodological innovations and future research directions. British Journal of Management, 32(4), 1164-1183, Doi: 10.1111/1467-8551.12441
Shishakly, R., Almaiah, M., Lutfi, A., & Alrawad, M. (2024). The influence of using smart technologies for sustainable development in higher education institutions. International Journal of Data and Network Science, 8(1), 77-90.
Statista (2019). Retail e-commerce sales worldwide from 2014 to 2021 (in billion U.S. dollars), available on Tekbas, I., & Nonwoven, K. (2018). The Profession of the digital age: Accounting Engineering. IFAC Proceedings Vol-umes, Project: The Theory of Accounting, Enginnering.
Thipwiwatpotjana, S. (2021). Digital Transformation of Accounting Firms: The Perspective of Employees from Quality Accounting Firms in Thailand. Human Behaviour, Development & Society, 22(1).
Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Dong, J. Q., Fabian, N., & Haenlein, M. (2021). Digital trans-formation: A multidisciplinary reflection and research agenda. Journal of business research, 122, 889-901.
Verina, N., & Titko, J. (2019). Digital transformation: conceptual framework. Proceedings of 6th International Scientific Conference Contemporary Issues in Business, Management and Economics Engineering ‘2019. https://doi.org/10.3846/CIBMEE.2019.073
Alghadi, M., Alqudah, H., Lutfi, A., Ananzeh, H., Marei, A., Almaiah, M., & Al-Matari, Y. (2024). Enhancing cyber gov-ernance in Islamic banks: The influence of artificial intelligence and the moderating effect of Covid-19 pandemic. In-ternational Journal of Data and Network Science, 8(1), 307-318.
Al-Htaybat, K., & von Alberti-Alhtaybat, L. (2017). Big Data and corporate reporting: impacts and paradoxes. Accounting, auditing & accountability journal, 30(4), 850-873.
Almaiah, M. A., Alfaisal, R., Salloum, S. A., Hajjej, F., Shishakly, R., Lutfi, A., ... & Al-Maroof, R. S. (2022). Measuring institutions’ adoption of artificial intelligence applications in online learning environments: Integrating the innovation diffusion theory with technology adoption rate. Electronics, 11(20), 3291.
Alrfai, M. M., Alqudah, H., Lutfi, A., Al-Kofahi, M., Alrawad, M., & Almaiah, M. A. (2023). The influence of artificial intelligence on the AISs efficiency: Moderating effect of the cyber security. Cogent Social Sciences, 9(2), 2243719.
Antonopoulou, H., Halkiopoulos, C., Barlou, O., & Beligiannis, G. N. (2021). Transformational leadership and digital skills in higher education institutes: during the COVID-19 pandemic. Emerging science journal, 5(1), 1-15. doi:10.28991/esj-2021-01252.
Begum, D. (2019). Digital transformation of accounting in India. Emperor International Journal of Finance and Manage-ment Research, 5(10), 6-12.
Chanias, S. (2017). Mastering digital transformation: the path of a financial services provider towards a digital transfor-mation strategy, 16–31.
Christensen, C. M., Bartman, T., & Bever, D. V. (2016). The hard truth about business model innovation. Sloan Manage-ment Review, 58(1), 30–40.
Cicchiello, A. F. (2020). Digital Transformation in South Africa: Opportunities and Challenges during Covid -19 pandem-ic. Information Technology Innovation in Economics, Finance, Accounting and Low, 1(7), 1.
Clohessy, T., Acton, T., & Morgan, L. (2017). The impact of cloud-based digital transformation on IT service providers: evidence from focus groups. International Journal of Cloud Applications and Computing (IJCAC), 7(4), 1-19.
Demirkan, H., Spohrer, J. C., & Welser, J. J. (2016). Digital innovation and strategic transformation. It Professional, 18(6), 14-18.
e-commerce-sales (Accessed January 18 2019).
Fintech Vietnam, (2020). Digital Transformation Services in Vietnam 2020, Available online: https://fintechvietnam.com.vn/cac-dich-vu-chuyen-doi-ky-thuat-so-tai-viet-nam-nam-2020/ (accessed on December 2020).
Gilster, P., & Glister, P. (1997). Digital literacy (p. 1). New York: Wiley Computer Pub.
Gregory, V. (2019). Understanding digital transformation: A review and a research agenda. Journal of Strategic Infor-mation Systems, 28, 118–144.
Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession. ENTRENO-VA-ENTerprise REsearch InNOVAtion, 5(1), 428-437.
Hai, T. N., Van, Q. N., & Thi Tuyet, M. N. (2021). Digital transformation: Opportunities and challenges for leaders in the emerging countries in response to COVID-19 pandemic. Emerging Science Journal, 5(1), 21-36.
Herbert, I., Dhayalan, A., & Scott, A. (2016). The future of professional work: will you be replaced, or will you be sitting next to a robot?. Management Services Journal, 22-27.
Hilali, W. E., Manouar, A. E., & Idrissi, M. A. J. (2020). Reaching sustainability during a digital transformation: A PLS approach. International Journal of Innovation Science, 12(1), 52–79. https://doi.org/10.1108/IJIS-08-2019-0083.
https://www.blackline.com/blog/digital-transformation-enables-modern-accounting/October 08, 2020.
https://www.ifac.org/global-knowledgegateway/technology/discussion/profession-digital-age-accounting-engineering (14 March 2023).
https://www.researchgate.net/publication/326541044_The_Profession_of_the_Digital_Age_Accounting_Engineering-IFAC
Idris, K. M., & Mohamad, R. (2016). The influence of technological, organizational and environmental factors on account-ing information system usage among Jordanian small and medium-sized enterprises. International Journal of Econom-ics and Financial Issues, 6(7), 240-248.
Idris, K. M., & Mohamad, R. (2017). AIS usage factors and impact among Jordanian SMEs: The moderating effect of en-vironmental uncertainty. Journal of Advanced Research in Business and Management Studies, 6(1), 24-38.
Kannan, P. K., & Li, H. A. (2017). Digital marketing: A framework, review and research agenda. International Journal of Research in Marketing, 34(1), 22–45.
Kannan, P. K., & Li, H. A. (2017). Digital marketing: A framework, review and research agenda. International Journal of Research in Marketing, 34(1), 22–45.
Khassawneh, A. A. L. (2014). The influence of organizational factors on accounting information systems (AIS) effective-ness: A study of Jordanian SMEs. International Journal of Marketing and Technology, 4(10), 36-46.
Kotarba, M. (2018). Digital transformation of business models. Foundations of management, 10(1), 123-142.
Kozarkiewicz, A. (2020). General and specific: The impact of digital transformation on project processes and manage-ment methods. Foundations of Management, 12(1), 237-248. doi:10.2478/fman-2020-0018.
Krokhicheva G, Mezenteva L, Zhen T. (2021), Digital Accounting Algorithms, SHS web of Conferences, 110 (2), p1.
Legner, C., Eymann, T., Hess, T., Matt, C., Böhmann, T., Drews, P., ... & Ahlemann, F. (2017). Digitalization: opportunity and challenge for the business and information systems engineering community. Business & information systems engi-neering, 59, 301-308.
Liu, D. Y., Chen, S. W., & Chou, T. C. (2011). Resource fit in digital transformation – Lessons learned from the CBC bank global e-banking project. Management Decision, 49(10), 1728–1742.
Lohapan, N. (2021). Digital accounting implementation and audit performance: An empirical research of tax auditors in Thailand. The Journal of Asian Finance, Economics and Business, 8(11), 121-131.
Lutfi, A. (2022). Factors influencing the continuance intention to use accounting information system in Jordanian SMEs from the perspectives of UTAUT: Top management support and self-efficacy as predictor factors. Economies, 10(4), 75.
Lutfi, A. (2023). Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model. International Journal of Information Management Data Insights, 3(2), 100202.
Lutfi, A., & Alqudah, H. (2023). The Influence of Technological Factors on the Computer-Assisted Audit Tools and Tech-niques Usage during COVID-19. Sustainability, 15(9), 7704.
Lutfi, A., Alkelani, S. N., Al-Khasawneh, M. A., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., ... & Ibrahim, N. (2022a). Influence of digital accounting system usage on SMEs performance: The moderating effect of COVID-19. Sustainability, 14(22), 15048.
Lutfi, A., Alkelani, S. N., Alqudah, H., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., ... & Abdelmaksoud, O. (2022c). The role of E-accounting adoption on business performance: The moderating role of COVID-19. Journal of Risk and Financial Management, 15(12), 617.
Lutfi, A., Al-Khasawneh, A. L., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alsyouf, A., ... & Ali, R. A. (2022b). Antecedents of big data analytic adoption and impacts on performance: Contingent effect. Sustainability, 14(23), 15516.
Maciejewski, M. (2017). To do more, better, faster and more cheaply: using big data in public administration. Interna-tional Review of Administrative Sciences, 83(1), 120-135.
Mendhurwar, S., & Mishra, R. (2021). Integration of social and IoT technologies: architectural framework for digital transformation and cyber security challenges. Enterprise Information Systems, 15(4), 565-584.
Meraghni, O., Bekkouche, L., & Demdoum, Z. (2021). Impact of digital transformation on accounting information sys-tems–evidence from Algerian firms. Economics and Business, 35(1), 249-264.
Negreiro, M., & Madiega, T. (2019). "Digital transformation," European Parliamentary Research Service, June 2019. Available online: https://www.europarl.europa.eu/RegData/etudes/BRIE/2019/633171/EPRS_BRI(2019)633171_EN.pdf (accessed on April 2022).
Othman, O. H. O., & AL-Dweikat, M. F. S. (2021). The Impact of Digital Transformation Risk Management on the Credi-bility of Accounting Information in Jordanian Commercial Banks. Psychology and Education Journal, 58(2), 3893-3904.
Paavola, R., Hallikainen, P., & Elbanna, A. (2017). Role of middle managers in modular digital transformation: The case of SERVU. In: European Conference of Information Systems, Guimaraes, Portugal.
Phornlaphatrachakorn, K., & Nakalasindhu, K. (2021). Digital Accounting, Financial Reporting Quality and Digital trans-formation: Evidence from Thai Listed Firms. The Journal of Asian Finance, Economics and Business, 8(8), 409–419. https://doi.org/10.13106/JAFEB.2021.VOL8.NO8.0409
Rabbani, M. R., Lutfi, A., Ashraf, M. A., Nawaz, N., & Ahmad Watto, W. (2023). Role of artificial intelligence in moder-ating the innovative financial process of the banking sector: a research based on structural equation modeling. Fron-tiers in Environmental Science, 10, 2083.
Rippa, G., & Secundo, G. (2019). Digital academic entrepreneurship: the potential of digital technologies on academic en-trepreneurship. Technological Forecasting and Social Change, 146, 900-911.
Rowles, D., Brown T. (2017). Building Digital Culture: A Practical Guide to Successful Digital Transformation. London. P 7.
Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., ... & Abdelmaksoud, O. (2022). As-sessing the intention to adopt cloud accounting during COVID-19. Electronics, 11(24), 4092.
Schallmo, D. R., & Williams, C. A. (2018). Digital transformation now!: Guiding the successful digitalization of your business model. Springer.
Schuchmann, D., & Seufert, S. (2015). Corporate learning in times of digital transformation: A conceptual framework and service portfolio for the learning function in banking organisations. International Journal of Advanced Corporate Learning, 8(1). doi:10.3991/ijac. v8i1.4440.
Sebastian, I., Ross, J., Beath, C., Mocker, M., Moloney, K., & Fonstad, N. (2017). How big old companies navigate digital transformation. MIS Quarterly Executive, 16(3), 197–213.
Sharma J. (2016), Digital India and its Impact on Society. International Journal of Research in Humanities & Sciences, 4(4).
Sheng, J., Amankwah-Amoah, J., Khan, Z., & Wang, X. (2020). COVID-19 pandemic in the new era of big data analytics: methodological innovations and future research directions. British Journal of Management, 32(4), 1164-1183, Doi: 10.1111/1467-8551.12441
Shishakly, R., Almaiah, M., Lutfi, A., & Alrawad, M. (2024). The influence of using smart technologies for sustainable development in higher education institutions. International Journal of Data and Network Science, 8(1), 77-90.
Statista (2019). Retail e-commerce sales worldwide from 2014 to 2021 (in billion U.S. dollars), available on
Thipwiwatpotjana, S. (2021). Digital Transformation of Accounting Firms: The Perspective of Employees from Quality Accounting Firms in Thailand. Human Behaviour, Development & Society, 22(1).
Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Dong, J. Q., Fabian, N., & Haenlein, M. (2021). Digital trans-formation: A multidisciplinary reflection and research agenda. Journal of business research, 122, 889-901.
Verina, N., & Titko, J. (2019). Digital transformation: conceptual framework. Proceedings of 6th International Scientific Conference Contemporary Issues in Business, Management and Economics Engineering ‘2019. https://doi.org/10.3846/CIBMEE.2019.073