The advent of digitalization is reshaping traditional practices and influencing mindsets and interpersonal dynamics across various professions, including accounting and auditing. Existing literature on digitalization in these fields is fragmented and often outdated. This study aims to fill this gap by achieving two primary objectives: firstly gaining deeper insights into the principal stages of the digitalization process in accounting and auditing, and secondly assessing the current state of digitalization in these fields. To achieve these objectives, we employ a linear regression model to examine the influence of perceived behavioural control, trust in digital technologies, and perceived value of technology on the adoption of digital tools by accountants and auditors. The findings reveal that perceived behavioural control significantly motivates accountants and auditors to embrace and maintain trust in digitalization. Additionally, trust in digital technologies is a crucial driver in recognizing the value of these technologies, thereby influencing their adoption. This study provides valuable insights into the factors driving digital technology adoption in accounting and auditing, offering both theoretical and practical implications for facilitating digital transformation in these professions.