Economics and Business

ISSN 2256-0394 (online)

ISSN 2256-0386 (print)
2021, 35, 249–264
https://doi.org/10.2478/eb-2021-017
https://content.sciendo.com

IMPACT OF DIGITAL TRANSFORMATION ON

ACCOUNTING INFORMATION SYSTEMS – EVIDENCE
FROM ALGERIAN FIRMS
Oualid MERAGHNI1, Latifa BEKKOUCHE2, Zakaria DEMDOUM3

University of Echahid Hamma Lakhdar, ElOued, Algeria

1,2,3

Corresponding author’s e-mail: [email protected]

Abstract. The study aims to demonstrate the conceptual and practical framework
of digital transformation and its impact on accounting information systems by
focusing on the requirements of digital transformation, such as the digital
strategy, the necessary knowledge of the human element, and the effects and
obstacles facing the digitization of accounting information systems. The study
attempts to answer the following question: What is the impact of digital
transformation on accounting information systems in business organisations?
The study uses deductive reasoning, based on many previous studies, by
applying it to a sample of 237 individuals active in about 120 firms operating in
the Algerian environment through a questionnaire distributed in 2021. The study
has found a weak degree of awareness of the importance of digital
transformation, and a low effort to develop accounting information systems in
line with the requirements of digital transformation, all due to the presence of
several high-impact challenges.

Keywords: Accounting Information Systems; Digital Transformation.

JEL Classification: M15, M41

INTRODUCTION

The business environment has seen rapid developments as a result of the

increasing degree of complexity, markets openness, and competition
intensification, necessitating modern firms to pay close attention to the various data
that emerge from the external and internal environment and to capitalize on the
benefits offered by modern technologies in collecting various data, allowing them
to identify strengths, seize opportunities, address weaknesses, and avoid threats.
Digital transformation refers to a completely new formation of organisations
that adopt changes that can occur in all areas of the organisation, not only through
technology but through the power of technology (Hess et al., 2016), as digital
transformation requires rapid change and renewal processes in all aspects of the
organisation, including its different organisational levels and functions. This
includes the accounting job, so members of the accounting profession should not
be indifferent to this transformation, but rather strive to develop themselves,
transform themselves and move to the future.
This transformation is considered a necessity for the accounting profession to
constantly renew and improve itself in parallel with developments in the digital age

©2021 Oualid Meraghni, Latifa Bekkouche, Zakaria Demdoum.

This is an open access article licensed under the Creative Commons Attribution License
(http://creativecommons.org/ licenses/by/4.0).
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(Tekbas & Nonwoven, 2018). In addition, the emergence of digital systems and
faster and safer operations carried out by accountants in these systems make it
necessary to change the social image of the profession. In the process of
digitization, the transformation of the accounting profession by redesigning it will
keep the profession up-to-date to meet the challenges of the digital age (Bygren,
2016). Therefore, accounting practitioners must continue their work by feeling
responsible for thinking, designing, and creating to shape the future of the
profession.
 The main problem: Accounting information systems, including their
components, are an essential source for converting data into information. Therefore,
it is considered of great importance to all actors in the organisation, and in particular
to decision-makers. That is what makes it necessary for them to be flexible and able
to provide information with acceptable qualitative characteristics.
Accordingly, accounting information systems must be able to keep pace with digital
changes and benefit from them. Thus, the following main research question can be
formulated:

What is the impact of digital transformation on accounting information

systems in business organisations?

 Sub-questions: To answer the main question of our study, we put the following
sub-questions:
- How important is digital transformation in business organisations?
- To what extent does digital transformation affect accounting information
systems in business organisations?
- To what extent do business organisations face challenges related to digital
transformation within accounting information systems in business
organisations?
 Hypotheses: To address the research questions, we propose the following
provisional hypotheses:
- Decision-makers in business organisations consider the digital transformation
of great importance;
- Business organisations are constantly working to develop their accounting
information systems in line with the requirements of digital transformation;
- There is a high degree of challenges related to digital transformation within
the accounting information systems.
 Objectives of the study:
- To identify the conceptual framework of digital transformation and highlight
its significance, benefits, risks, and challenges;
- To identify the extent to which economic institutions are aware of the
importance of adopting digital transformation and its technologies in light of
traditional information systems;
- To provide some predictions and indicators through which specialists in all
sectors can be helped to identify the digital transformation and its

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manifestations and the extent of its impact on accounting information systems;

- To attract the attention of economic and public institutions to digital
transformation and digitization of their information systems.
 Study methodology: To address the main research objectives, the research uses
quantitative methods, such as deductive reasoning, based on secondary data
represented in previous articles related to the topic of digital transformation and
accounting information systems. The study uses primary data through the study
tool, which is a questionnaire for a sample of economic institutions within the
Algerian environment in 2021, and analyses the data through statistical programs.
 The research gap: This study is distinguished by the fact that it deals with the
issue of digital transformation and its impact on accounting information systems in
the Algerian environment, which differs from previous studies. The study also
presents the advantages and obstacles of digital transformation in Algeria.

1. LITERATURE REVIEW

Many researchers have addressed the issue of the relationship between digital
transformation and accounting information systems from different perspectives,
with different research tools, and within a distinct study community.
Nguyen et al. (2021) concluded that digital transformation processes will allow
managers to take advantage of the effort related to accounting work and the
attendant errors to search for customers and focus on improving product quality and
increasing the organisation’s competitiveness.
In the study of Othman and AL-Dweikat (2021), it has been found that there is
a tangible impact of managing the risks of digital transformation in making
appropriate information that serves the makers and users of accounting data.
The study of Thipwiwatpotjana (2021) concludes that the determinants of digital
transformation ability are executive leaders, business model, organisational
structure, the possibility of access to external resources, and support.
In addition, the study by Phornlaphatrachakorn and NaKalasindhu (2021)
shows that digital accounting is of great importance in influencing accounting
information and the quality of financial reports, thus increasing the effectiveness of
strategic decisions.
The study of Saed (2020) concludes that there are two important dimensions to
the subject, namely, accounting maturity and the need and readiness for digital
transformation.
The study of Timchev (2020) sheds light on the analysis of the accounting
business of companies within the conditions of competition and digital
transformation, which includes the strategic and operational levels.
The study of Parlak (2020) shows that digital transformation has a tangible
impact on accounting information systems and the accounting profession, from
memorising, classifying, and summarising to analysing and discussing financial
statements, establishing the system, and ensuring the effective continuity of the
system. It is, therefore, necessary for members of the accounting profession to use
the developed systems to adapt to this transformation process effectively.

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The study by Lazarova (2019) concludes that the formation of digital

transformation is not only within higher administrative levels, but includes all levels
and functions of institutions, including accounting and finance.
The study of Oncioiu et al. (2019) allows identifying digital transformation within
management accounting systems, and the topic is addressed by presenting
theoretical concepts on the subject. In general, this paper presents how electronic
accounting has developed within enterprises, in addition to understanding digital
transformation processes through the exchange of knowledge and the respective
effects on the leaders who supervise management accounting.
The study by Begum (2019) was based on the deductive approach. The
questionnaire, used as a tool for the study, was distributed to a sample of 40
respondents. The questionnaire included various digital technologies in accounting,
and the weakness of the digital capabilities of institutions was assessed.
Rehm (2017) highlighted how to prepare accounting information systems for
digital transformation, and the topic was addressed by presenting the most
important steps to be followed through a general description of the administrative
documentation process, preparing a guide for the process of accounting documents,
defining principles and directions measures to be taken in exceptional cases,
documentation of operating procedures.
Finally, Demiröz and Heupel (2017) have found that there is a lack of
awareness among business organisations of the overall benefits of digital
transformation, as many of these organisations are still in the first steps of digital
transformation due to internal obstacles.

Table 1. Previous Studies

The study Variables and concepts focused on

Developing a digital strategy, digitizing documents, and accounting
Nguyen et al., 2021
processes.
Othman & AL-Dweikat, Digital transformation risks, the outputs of the accounting
2021 information system.
Digital transformation capability (executive leadership, business
Thipwiwatpotjana, 2021 model, organisational structure, ability to access resources and
external support).
Phornlaphatrachakorn & The quality of financial reports in light of digital accounting.
Na Kalasindhu, 2021
Saed, 2020 Accounting maturity, needs, and readiness for digital transformation.
Evaluating the digital transformation in the accounting business
Timchev, 2020
through the balanced scorecard.
Qualifying the human element (accountants) to adapt to the digital
Parlak, 2020
transformation.
Focusing on all organisational levels, including the functional aspect
Lazarova, 2019
(accounting and finance functions) of digital transformation.
Focusing on the knowledge side of accountants to adapt to the digital
Oncioiu & al., 2019
transformation.
Begum, 2019 Obstacles to digital transformation in economic institutions.

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Digital transformation steps (description of the movement of

administrative documents, description of the movement of
Rehm, 2017
accounting documents, description of exceptional procedures, and
documentation of operating procedures).
Demiröz & Heupel, The advantages of digital transformation in accounting.
2017
Our study: focuses on
1– Awareness of the importance of digital transformation, paying attention to digital strategy,
i.e., the strategy covers all organisational levels, attention to cyber security when implementing
the strategy;
2– Digital transformation practices within accounting information systems, i.e., examining the
knowledge aspect of the staff, evaluation, and development of the accounting information
system, analysis of obstacles;
3– Challenges of digital transformation within accounting information systems, i.e., considering
controlling digital technologies, legal framing, adequate knowledge of accounting, quality of
accounting information, cost and return.
Note: Developed by the researchers based on previous literature.

2. CONCEPTUAL FRAMEWORK

Today, a lot of firms are investing in thought and behaviour change to bring
about a traditional transformation in the way work is done by taking advantage of
the great technological development that is taking place to serve the beneficiaries
faster and better, as digital transformation provides huge potential to build effective
and competitive sustainable societies, by making a deep change in the services of
various parties (e.g., consumers, employees, beneficiaries), while improving their
experiences and productivity through a series of proportional processes,
accompanied by reformulating the necessary procedures for activation and
implementation. Digital transformation requires enabling a culture of creativity in
the work environment, and includes changing the basic components of work,
starting with infrastructure, business models, and ending with digital marketing of
services and products.

2.1. Definition of Digital Transformation

Digital transformation is defined as the process of companies moving to
business models based on digital technologies and developments accompanying the
Fourth Industrial Revolution (Vial, 2019) through the use of artificial intelligence,
big data analytics, cloud computing, and the internet of things to support the
development and innovation of products and services (Akter et al., 2020), and
provide new marketing capabilities and job opportunities that increase the value of
their products (Phornlaphatrachakorn & Na Kalasindhu, 2021).

2.2. Digital Transformation Steps

Digital transformation begins by formulating a digital strategy and making an
improvement to the current situation of the organisation (Saarikko et al., 2020).
This can only be achieved by measuring the current digital capabilities and

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determining the best work structure for digital marketing activities in the
organisation. After that, the requirements for investment plans are identified with
the identification of digital integration obstacles to working a comprehensive and
tight plan for all circumstances, and to push the transformation into the desired
situation (Baethge-Kinsky, 2020), and finally, the necessity of having change
management for digital transformation to achieve the strategic goals (Correani
et al., 2020).
In this context, we find that AWS– a leading company in the field of cloud
computing– has provided a checklist to build strategies that allow freedom to
innovate and develop ways of working to achieve the successful digital
transformation that is based on transforming vision, adopting a culture of change,
changing the cost model, starting businesses in the cloud, and following the
application process (Nguyen et al., 2021).

2.3. Aspects of Digital Transformation Affecting Accounting Information

Systems
The great digital revolution in the Internet and communications networks led
to a wide and rapid change in the business environment, which made it imperative
for organisations to keep pace with these huge developments to move accounting
and management information systems from classic methods to modern digital
methods (Andreassen, 2020). We do not mean here information systems that
depend on computers and various applications, and traditional accounting
programs, which have outlived time globally after the emergence of digital entities,
which have revolutionized the pattern of business conduct by setting standards that
allow each facility to choose technologies commensurate with the nature of its work
such as artificial intelligence, Internet of Things, Blockchain technologies, Big
Data, Cloud Computing, and Cyber Security (Begum, 2019). These technologies
will allow increasing transparency and reducing cost, saving effort and time,
facilitating data access, protecting data and enhancing efficiency in the work of the
accounting information system (Oncioiu et al., 2019).
Blockchain: It is an information network that contains a group of devices or
nodes, each of which represents a database and a ledger, where all transactions that
take place within the network are subject to verification and confirmation of their
validity by the rest of the network devices (Akter et al., 2020). This technology
helps in developing accounting information systems by giving transparency and
moving from double entry to more automatic triple entry in record keeping.
Accounting reduces the margin of error in preparing financial reports and shortens
the time and effort expended by accountants, as the accounting recording of
transactions will be directly in a common ledger among all dealers in the chain, thus
creating more intertwined accounting systems (Faccia, 2019).
Cloud Computing: It is not just a technical solution or a server that has been
stored and has another impact, but rather a form of digital transformation that
improves the implementation of accounting work (Demiröz & Heupel, 2017). The
most important advantages of cloud computing are saving effort and time and thus
reducing cost, speed in processing and data storage, scalability, data protection,

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easy data connectivity, ensuring services are always running, and benefiting from
the huge infrastructure provided by cloud services (Al-Zoubi, 2017).
Big Data: It represents a huge amount of complex data that exceeds the
capacity of traditional software and computer mechanisms to store, process, and
distribute them (Yao & Gao, 2020). Big data can be used in accounting as it enables
companies to benefit from the analysis of data generated by financial markets and
social media to identify their audience and predict the results of marketing and sales
campaigns.

2.4. Challenges Facing Digital Transformation

Many factors prevent the process of digital transformation within organisations,
including the lack of the human resource (Mitrofanova et al., 2018), the lack of
budgets allocated to these programs limiting their growth (Gupta, 2018). Fear of
information security risks, as a result of the use of technological means, is one of
the biggest obstacles, especially if the assets are of high value (Rehm, 2018), and
the absence of a regulatory legal framework especially in developing countries.

3. METHODS AND TOOLS

Given the importance of the field aspect, through which theoretical knowledge
is applied to the study sample, the section presents all the means used in the data,
as well as the statistical methods used to process the data in order to reach a
perception about the study community and prove or deny the hypotheses.

3.1. Data Collection Tool

To collect data, the questionnaire was used as a tool for data collection.
Questions were prepared according to the Rensis Likert five-point scale to
determine the opinions of the sample members. The questionnaire came through a
set of 24 questions (4 questions about the personal and functional characteristics, 7
questions about the first axis, 7 questions about the second axis, and 6 questions
about the third axis).

3.2. Study Population and Sample

 Study population: The study included a group of managers, accountants, and
heads at some economic institutions active in the Algerian environment.
 Study sample: The questionnaire was distributed to a simple random sample
consisting of about 120 institutions that varied between the sectors of
communications, insurance, food industries, cleaning materials industries, etc.,
where one to three questionnaires were distributed to each institution according
to their size, number of administrative staff related to strategic decisions, as
well as the management staff of the accounting information system. 320
electronic questionnaire forms were distributed via e-mail, while only 237
questionnaires were retrieved.

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 Time frame of the field study: The study lasted from February 2021 to August
2021.

3.3. Validity and Reliability of the Study Tool

 Validity of the study tool: The tool was verified through the internal
consistency of the axes of the study tool by calculating the correlation
coefficients between the responses of each axis with the total axes. Table 2
shows the correlation coefficients between the various responses of each axis
with the total axes.

Table 2. Correlation of Axis Responses with Total Axes

Questions 1 2 3 4 5 6 7
The first
Pearson correlation 0.696 0.530 0.735 0.658 0.787 0.869 0.852
axis
Significance level 0.000 0.000 0.000 0.000 0.000 0.000 0.000

The Questions 1 2 3 4 5 6 7
second Pearson correlation 0.715 0.700 0.738 0.697 0.807 0.797 0.621
axis Significance level 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Questions 1 2 3 4 5 6 /
The third
Pearson correlation 0.566 0.458 0.600 0.661 0.665 0.689 /
axis
Significance level 0.000 0.000 0.000 0.000 0.000 0.000 /
Note: Made by the researchers based on SPSS24 program outputs.
The values of the correlation coefficients between the total of each axis and its
various responses were mostly between medium and high; they ranged from 0.458
to 0.852, which exceeded 30 %, demonstrating an acceptable degree of correlation.
In addition, those correlations of the various expressions were significant because
the probabilistic values were less than 0.05. Therefore, it can be said that there is
internal consistency between the statements of the first axis, and all statements can
be relied upon in the analysis.
 Reliability of the study instrument: To evaluate the reliability of the
measuring instrument used in this study, which is the questionnaire, the
Cronbach’s Alpha coefficient was calculated (see Table 3).

Table3. Results of Reliability Test

Number of Reliability coefficient Validity

Axis
questions (Cronbach’s alpha) coefficient
The first axis 07 0.856 0.925
The second axis 07 0.844 0.918
The third axis 06 0.694 0.833
Note: Made by the researchers based on SPSS24 program outputs.

The reliability coefficients ranged between 0.694 and 0.856, which exceeded
60 %, demonstrating an acceptable degree of correlation. The same correlation was

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achieved for the validity coefficient, which was mostly close to 0.9, reflecting the
validity of the respondents’ answers.

3.4. The Statistical Approach Used

As the data are ordinal (according to a five-point Likert scale: Strongly Agree,
Agree, Neutral, Disagree, Strongly Disagree), nonparametric methods were used.
Accordingly, it relies on the frequencies and the median as descriptive statistics.
Then a One-Sample Wilcoxon Test was conducted to infer the parameters of the
population study.

4. RESULT AND DISCUSSION

Presentation and discussion of the results play an important role in the research
as the theoretical aspect share applied to the study sample and then the results are
generalised to the study population.

4.1. Personal and Functional Characteristics

The section presents the personal and functional characteristics of the study
sample, which were included due to their relationship to the rest of the study and its
various axes (see Table 4).

Table 4. Distribution of the Study Sample

Occupation Experience
Categories Frequency Percent Categories Frequency Percent
Board member 37 15.60 Less than 6 years 64 27.00
Department head 58 24.50 Between 6 and 10 years 86 36.30
Accountant 78 32.90 Between 11 and15 years 28 11.80
Employer 64 27.00 More than 15 years 59 24.90
Total 237 100 Total 237 100
Firm type Firm size
Categories Frequency Percent Categories Frequency Percent
Industrial 32 13.50 Micro 50 21.10
Service 175 73.80 Small 77 32.50
Mixed 30 12.70 Midsize 78 32.90
/ / / Large 32 13.50
Total 237 100 Total 237 %100
Note: Made by the researchers based on SPSS24 program outputs.

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From the table above, it is clear that the study sample members varied between
heads, board members, accountants, and administrative workers. The institutions at
which the respondents work also varied, so that the largest percentage was midsize
institutions (32.9 %). In addition, the years of experience varied per year for the
sample under study. The highest percentage was between 6 and 10 years, which
amounted to 36.30 %. In general, it can be said that the majority of the study sample
has a significant period of experience.

4.2. Results of the Awareness of the Importance of Digital Transformation

To test the hypothesis related to the awareness of the importance of digital
transformation in the Algerian business environment, according to the study
sample, Table 5 shows the opinions of the sample members on the awareness of the
importance of digital transformation.

Table 5. Results of the First Axis

Frequency ratio Sig

Question Strongly Strongly Median Wilcoxon Trend
Disagree Neutral Agree test
Disagree Agree
1 / 17.7 % 53.2 % 29.1 % / 3.00 0.006 Agree

2 / 20.3 % 48.9 % 30.8 % / 3.00 0.015 Agree

3 13.5 % 20.3 % 43 % 23.2 % / 3.00 0.987 Disagree
4 19.4 % 32.9 % 25.3 % 22.4 % / 2.00 0.998 Disagree
5 13.5 % 10.1 % 54.9 % 21.5 % / 3.00 0.982 Disagree
6 16 % 16.9 % 44.7 % 22.4 % / 3.00 0.724 Disagree
7 18.6 % 17.7 % 48.1 % 15.6 % / 3.00 0.983 Disagree
Note: Made by the researchers based on SPSS24 program outputs.
Based on the responses of the sample members to the various questions in this
axis, we note the following:
- The frequency of individuals’ answers to questions (1 and 2) tends to be
“Agree” because the highest percentage is “Neutral” and then – “Agree”.
- The frequency of individuals’ answers to questions (3–7) tends to “Disagree”,
because the highest percentage after “Neutral” is “Disagree/ Strongly
Disagree”.
- Also, the median in most of them is equal to 3, and therefore the Wilcoxon for
one sample test must be used, which depends on its median values to judge the
direction of the responses, and for the possibility of generalizing the results to
the study population.
This test is based on the following assumptions: H0 assumes that the Median ≤
3; and H1 assumes that the Median > 3.
It is noticed that the Sig Wilcoxon Test values for the two questions (1 and 2)
are less than 0.05, and for the rest of the questions (from 3 to 7) they are greater
than 0.05, which confirms the significance of the trend indicated in the last column
of the table.

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- It is noticed that the responses of the sample members on this axis, in general, tend
towards “Disagree”, which means there is a lack of awareness of the importance
of digital transformation in business organisations in the Algerian environment.

4.3. Results of Digital Transformation Practices within Accounting

Information Systems
To test the hypothesis related to the effect of digital transformation on the
accounting information systems in the Algerian business environment, according to
the study sample, Table 6 shows the opinions of the sample members.

Table 6. Results of the Second Axis

Frequency ratio Sig

Question Strongly Strongly Median Wilcoxon Trend
Disagree Neutral Agree test
Disagree Agree
1 3.4 % 16.9 % 49.8 % 30 % / 3.00 0.990 Disagree

2 / 21.1 % 59.9 % 19 % / 3.00 0.021 Agree

3 11.8 % 40.5 % 41.4 % 6.3 % / 2.00 0.730 Disagree
4 11.8 % 21.1 % 44.7 % 22.4 % / 3.00 0.990 Disagree
5 6.8 % 27 % 43 % 23.2 % / 3.00 0.980 Disagree
6 3.4 % 24.5 % 54 % 18.1 % / 3.00 0.984 Disagree
7 6.8 % 11.8 % 58.2 % 23.2 % / 3.00 0.160 Disagree
Note: Made by the researchers based on SPSS24 program outputs.

Based on the responses of the sample members to the various questions covered
in this axis, we note the following:
- The frequency of the individuals’ answers to question 2 tends to “Agree”.
- The frequency of the individuals’ answers to questions (1, 3–7) tends to
“Disagree” because the highest percentage after “Neutral” is “Disagree/ Strongly
Disagree”.
- Also, the median in most of them is equal to 3, and therefore the Wilcoxon for
one sample test must be used, which depends on its median values to judge the
direction of the responses and for the possibility of generalizing the results to the
study population.
- It is noticed that the Sig Wilcoxon Test value for question 2 is less than 0.05,
and for the rest of the questions (1, from 3 to 7), they are greater than 0.05, which
confirms the significance of the trend indicated in the last column of the table.
- It is noticed that the responses of the sample members on this axis, in general,
tend towards “Disagree”, which means there is a lack of affection for digital
transformation on the accounting information systems in business organisations
in the Algerian environment.

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4.4. Results of Digital Transformation Challenges within Accounting

Information Systems
To test the hypothesis related to the extent of the challenges that prevent digital
transformation within the accounting information systems according to the study
sample, Table7 has been developed.

Table 7. Results of the Third Axis

Frequency ratio Sig

Questions Strongly Strongly Median Wilcoxon Trend
Disagree Neutral Agree test
Disagree Agree
1 / / 12.7 % 44.7 % 42.6 % 4.00 0.000 Agree
2 / / 9.3 % 58.2 % 32.5 % 4.00 0.000 Agree
3 / / 22 % 52.7 % 25.3 % 4.00 0.000 Agree
4 3.4 % 10.1 % 9.3 % 42.6 % 34.6 % 4.00 0.000 Agree
5 / 8.4 % 25.3 % 43.5 % 22.8 % 4.00 0.000 Agree
6 / / 26.1 % 57 % 16.9 % 4.00 0.000 Agree
Note: Made by the researchers based on SPSS24 program outputs.

Based on Table 7 and the responses of the sample members to the various
questions covered in this axis, we note the following:
- The frequency of the individuals’ answers to questions (from 1 to 7) tends to be
“Agree” because the highest percentage after “Neutral” is “Agree/ Strongly
Agree”.
- Also, the median in most of them is equal to 4, and therefore the Wilcoxon for
one sample test must be used, which depends on its median values to judge the
direction of the responses, and for the possibility of generalizing the results to
the study population.
- It is noticed that the Sig Wilcoxon Test values for the six questions are less than
0.05, which confirms the significance of the trend “Agree” indicated in the last
column of the table.
- It is noticed that the responses of the sample members on this axis, in general,
tend towards “Agree”, which means there is a high degree of challenges that
prevent digital transformation within the accounting information systems of
business organisations in the Algerian environment.

4.5. Analysis of the Results

The section discusses the validity of the hypotheses put forward and analyses
the results of the study.
- The first sub-question (How important is digital transformation in business
organisations?) was answered by rejecting the first hypothesis (Digital
transformation is of great importance to decision-makers in business
organisations). This is based on the results of Table 5, because most of the

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responses tend towards “Disagree/ Strongly Disagree”, while highlighting the

statistical significance of that direction.
- The second sub-question was also answered (To what extent does digital
transformation affect accounting information systems in business
organisations?). The second hypothesis was rejected (business organisations are
constantly working to develop their accounting information systems in line with
the requirements of digital transformation) through the results of Table 6. All the
responses are within the category “Disagree” or “Strongly Disagree”, and the
total of this axis is statistically significant.
- The third sub-question was also answered (To what extent do business
organisations face challenges related to digital transformation within accounting
information systems in business organisations?), by proving the hypothesis
(There is a high degree of challenges related to digital transformation within
accounting information systems) through the results of Table 7. All of the
responses are within the category “Agree” or “Strongly Agree”, and the total of
this axis is statistically significant.

CONCLUSION

Accounting information systems have undergone major developments,

changes, and updates as a result of the manifestations that are linked to the digital
transformation that business organisations have undergone. They are used as
outputs by that system rather than functions such as saving, categorising, and
summarising.
Most researchers and professionals agree that the need for current accounting
personnel will be greatly reduced since the information flow in the system will be
immediately supplied with information from smart devices, and therefore,
accountants who participate in the digital process will face significant changes in
their jobs, duties, and responsibilities during the digital transformation process.
It is necessary for members in charge of accounting information systems to use
the developed systems to adapt to this transformation process effectively so that the
transformation can be achieved by combining the different elements to create the
system and ensure its effective continuity.
Based on what was presented in the conceptual aspect and its use in the practical
aspect to diagnose reality and inventory opportunities and challenges in the
Algerian environment, the results can be presented as follows:
- The first hypothesis has been rejected, and therefore it can be said that business
organisations in the Algerian environment seek to develop their accounting
information systems to a weak degree in line with the requirements of digital
transformation;
- The second hypothesis has been rejected, and therefore it can be said that
business organisations in the Algerian environment seek to develop their
accounting information systems to a low degree in line with the requirements of
digital transformation;
- The third hypothesis stating that there is a high level of challenges associated

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with digital transformation within accounting information systems has been

accepted.
In light of the results obtained, the following recommendations can be made:
- Business organisations in the Algerian environment should train their employees
to deal with digital transformation techniques through practical cases;
- There is a need to diversify the skills of those in charge of accounting
information systems to deal with the challenges posed by the modern
environment of business organisations in light of digital transformation, and to
qualify for many of the newly developed future roles;
- There is necessity for Algerian universities to hold seminars, conferences, invite
accountants and managers, and explain the benefits and challenges expected
from adopting digital transformation techniques in the fields of management and
accounting.

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AUTHORS’ SHORT BIOGRAPHIES

Oualid Meraghni received his Master degree in 2011 and his PhD degree
in 2017 in accounting and information systems from the University of
Mohammed Khider, Biskra, Algeria. The author has been a Lecturer at the
University of Echahid Hamma Lakhdar, El-Oued, since 2017. His main
research fields are management, accounting and finance.
E-mail: [email protected]
ORCID iD: https://orcid.org/0000-0001-9713-2461

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Latifa Bekkouche received the Master degree in accounting and

information systems from the University Centre of El-Oued, Algeria in 2011
and the PhD degree in management in 2017 from Mohamed Khider
University of Biskra, Algeria. The author has been a Lecturer at the El-Oued
University in Algeria since 2017. The main research interest is management
accounting studies.
E-mail: [email protected]
ORCID iD: https://orcid.org/0000-0002-5995-981X

Zakaria Demdoum obtained a Master degree in economic sciences,

specialising in economic analysis, from the University of Algiers 3 in 2002
and a Doctorate of Science degree, specialising in economic analysis, from
the University of Algiers 3 in 2015 and a university qualification certificate
in 2017. He was promoted to professor of higher education in 2021. He has
been a lecturer at El-Oued University since 2003. The main research interest
is studies in corporate finance, financial and management accounting.
E-mail: [email protected]
ORCID iD: https://orcid.org/0000-0002-7082-9098

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