Digital Transformation in Accounting: The Nexus Between Technology, Leadership, and Beyond

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.