Digital transformation in accounting: The nexus between technology, leadership, and beyond

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Sandy Arief

2024 Digital Transformation in Accounting and Auditing: Navigating Technological Advances for the Future Book chapter Cited by 2 Quartile

Abstract

Changes in the corporate accounting world are massive and disruptive. Digital transformations in accounting are now significantly changing business operations, reducing the production costs of accounting information, making them available on a real-time basis, and processing an enormous amount of data. As data become more accessible, organizations should adopt emerging technologies that enhance their capability to survive in this data-driven environment. At the same time, organizations can no longer expect that the deployment of tangible resources such as information systems and digital transformation automatically results in enhanced organizational performance. Rather, they must consider the influence of leadership, projection of future transformation in the accounting field, and potential shifts in the workforce context. These factors are pertinent in shaping organizational behavior to guide organizational members, as they face challenges and ensure continuous progress and development in the complex and knowledge-intensive nature of digital transformation. © Springer Nature Switzerland AG 2024. All rights reserved.

Affiliations

Universitas Negeri Semarang, Semarang, Indonesia

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