The impact of digital technologies on accounting transformation

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dc.contributor.authorI. Shchyrba
dc.contributor.authorN. Lokhanova
dc.contributor.authorN. Holiachuk
dc.contributor.authorV. Shevchenko
dc.contributor.authorYe. Karpenko
dc.date.accessioned2026-07-10T14:27:23Z
dc.date.available2026-07-10T14:27:23Z
dc.date.issued2025-09-30
dc.description.abstractDigital technologies are significantly transforming accounting, changing the methods of collecting, processing, and analysing financial information on a global scale. The aim of the study is to assess the impact of digital technologies on accounting transformation in seven countries with different levels of digitalization. The research employed the following methods: quantitative approach, analysis of panel data for 2020-2024, and econometric modelling. The assessment was carried out using a fixed-effects model that takes into account institutional and technological factors of transformation. The results showed that the United Kingdom (UK) and Germany have the highest accounting transformation indicators: within 43.5-47.2 points and from 41.0 to 44.8 points, respectively. This is explained by a high level of digitalization (DigitalTechIndex over 80) and the full application of International Financial Reporting Standards (IFRS). At the same time, Ukraine, despite limited digital resources (Digital Technology Index within 36.2-49.7), demonstrates positive dynamics of transformation � from 28.0 to 33.2 points. This is determined by the implementation of IFRS and existing regulatory support. It was found that digital transformation significantly improves accounting practices in combination with the adoption of IFRS and the development of human capital. The results emphasize the need for strategic implementation of digital technologies in accounting, which has implications for politicians and financial institutions. The study can be useful for shaping digital development policies and modernizing financial reporting. Further studies should focus on industry analysis and studying the impact of artificial intelligence (AI) in accounting decisions.
dc.identifier.citationElsevier SCOPUS, *- ReserachGate *- Scimago *- Google & Google Scholar * Schementic Scholar, The Index of Information Systems Journals, Information Technology Resources Collection, ZDNet Australia, Computing Research and Education Association of Australasia
dc.identifier.issnE-ISSN 1817-3195 / ISSN 1992-8645
dc.identifier.urihttps://ir.duan.edu.ua/handle/123456789/6647
dc.language.isoen
dc.publisherJournal of Theoretical and Applied Information Technology
dc.relation.ispartofseriesVol. 103 No.18
dc.subjectAccounting
dc.subjectDigital Technologies
dc.subjectInternational Standards
dc.subjectFinancial Reporting
dc.subjectEconometric Modelling
dc.subjectTransformation
dc.subjectDigitalization
dc.subjectHuman Capital
dc.titleThe impact of digital technologies on accounting transformation
dc.typeArticle

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