تحديات التحول الرقمي في بيئة المحاسبة الجزائرية – دراسة ميدانية من وجهة نظر مهنية وأكاديمية –
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Date
2024-12-31
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جامعة الوادي University of Eloued
Abstract
The aim of this study is to identify the challenges facing digital transformation in the
Algerian accounting environment by conducting a field study from the standpoint of professional
and academic, The conceptual framework for digital transformation and digital transformation in
the accounting profession was presented, It became clear to us that digital transformation
technologies in accounting are emerging technologies and a new and good model that faces a set of
legal, regulatory, technical, security and training challenges and requirements in the Algerian
environment. To determine this, a field study was conducted by surveying the views of 74
professional and academic researchers. After analyzing the data using the SPSS program, we
reached a set of results, the most important of which is to accelerate the updating and adaptation of
legal and regulatory texts in accordance with modern digital technologies, while updating the
technical and technological infrastructure and providing cyber security requirements to protect
digital financial data from breaches to maintain the confidentiality of information and conduct
scientific and practical training for the human element to properly apply modern accounting
technologies.
Description
Keywords
تحول رقمي, محاسبة, الجزائر, Digital Transformation, Accounting, Algeria
Citation
بلول ،محمد الصالح. تحديات التحول الرقمي في بيئة المحاسبة الجزائرية – دراسة ميدانية من وجهة نظر مهنية وأكاديمية –. مجلة التنمية الإقتصادية. مج09. ع.02. 31 ديسمبر2024. كلية العلوم الإقتصادية والتجارية وعلوم التسيير. جامعة الوادي.