The Impact of Digital Transformation in Accounting on the Efficiency of Discretionary Budgets in Industrial Companies Listed on the Amman Stock Exchange
摘要
The objective of this chapter is to assess the influence of digital accounting transformation on the efficiency of budget preparation—specifically in terms of fund allocation, flexibility, cost savings, and collaboration among departments and stakeholders—in joint-stock companies listed on the Amman Stock Exchange (ASE). To fulfill the study's aims, a descriptive analytical approach was employed, with the sample comprising account managers, accountants, financial managers, and IT department managers from industrial firms on the ASE. Data regarding digital transformation were gathered using a questionnaire that was designed and distributed to 150 individuals employed in Jordanian industrial companies. Out of the distributed questionnaires, 130 were returned, and 120 were deemed valid for analysis. Statistical analysis was performed using the SPSS program, leading to the conclusion that digital accounting transformation has a positive impact on the efficiency of budget preparation in industrial companies, particularly concerning fund allocation, flexibility, and cost savings; however, it does not significantly influence cooperation between departments and stakeholders. The study advocates for a greater emphasis on the development of digital methodologies within production and financial processes.