The Qualitative Model of Digital Accounting on the Quality of Financial Reports
Keywords:
Digital accounting, financial reporting quality, Digital transformation, data-driven theory, intelligent financial systems, financial transparencyAbstract
Technological advancements in recent decades have confronted accounting systems with fundamental transformations. Digital accounting, as a modern approach, emphasizes the use of emerging technologies such as artificial intelligence, blockchain, big data, and automation of financial processes to enhance the quality of financial reports. This study was conducted with the aim of developing a forward-looking model for the implementation of digital accounting in organizations. In doing so, causal, contextual, and intervening factors, as well as strategies and outcomes arising from this transformation, were identified to provide organizations with a more precise roadmap for execution. The research method was qualitative with a grounded theory approach, and data were collected and analyzed through content analysis of relevant documents and records available both domestically and internationally. The findings from open, axial, and selective coding revealed that components such as technological infrastructure, organizational support, digital skills of human resources, and macro-environmental requirements play a decisive role in the successful implementation of digital accounting. Ultimately, the designed paradigm model can serve as a practical roadmap for organizations to achieve transparency, accountability, efficiency, and quality in financial reporting within a digital context.
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Copyright (c) 2025 Farhad Ameri Poor (Author); Hamid Rostami Jaz (Corresponding author); Morteza Bavaghar, Saeed Moradpour, Hossein Noorani (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
