تحديات التحول الرقمي في بيئة المحاسبة الجزائرية – دراسة ميدانية من وجهة نظر مهنية وأكاديمية –

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.