Content area
Accounting digital transformation in today’s fast-digitizing banking environment is becoming an imperative force driving transparency and governance in the banking industry. This study explores the effect of accounting digital transformation on transparency in finance, with emphasis on the mediating effect of good governance in Jordan’s commercial banking. Based on survey data from 386 bank experts, the study utilizes Structural Equation Modelling (SEM) to analyze the relationships among organizational, technical, and human dimensions of digital transformation, governance, as well as financial transparency. The findings show that all three dimensions have positive impacts on transparency in finance, and good governance partially mediates these relationships. These insights provide policy makers and practising managers with actionable advice to enhance financial reporting through governance and digitization.
Details
Efficient markets;
Data integrity;
Accuracy;
Collaboration;
Banking industry;
Artificial intelligence;
Digital transformation;
Data mining;
Business operations;
Accounting systems;
Accounting;
Digital currencies;
Data processing;
Blockchain;
Stakeholders;
Automation;
Cloud computing;
Information technology;
Digital technology;
Financial reporting;
Efficiency;
Asymmetry
; Thuneibat Nawaf Samah 2 ; Eltweri Ahmed 3
; Al-Hajaya Krayyem 2
; Alghraibeh Khaled 4
1 Department of Accounting, Faculty of Business, Amman Arab University (AAU), Amman 11953, Jordan; [email protected]
2 Department of Accounting, Business School, Mutah University, Alkarak 61710, Jordan; [email protected] (N.S.T.); [email protected] (K.A.-H.)
3 Accounting and Finance, Liverpool Business School, Liverpool John Moores University, Liverpool L1 9DE, UK
4 Independent Researcher, Irbid 2240-21166, Jordan; [email protected]