أثر استخدام المحاسبة الرقمية في تحقيق النمو الاقتصادي المستدام

Abstract

Today, the world lives in the era of the digital revolution, witnessing a tremendous development in digital technology and communications. This great development has affected all aspects of economic and social life, and one of the aspects that it highlights is digital accounting and its impact on sustainable economic growth. Digital accounting is defined as the economic system that relies primarily on digital technology and electronic networks in its economic operations. Digital accounting includes the use of the Internet, information and communications technology, mobile applications, e-commerce, big data analytics, artificial intelligence, and many other technologies that enhance economic transactions and information exchange. The contribution of digital accounting to sustainable economic growth has several positive aspects. For example, digital accounting enhances innovation and leadership by providing a suitable environment for developing new businesses and discovering business opportunities. It also increases productivity and efficiency in economic operations by using digital technology and data analytics to improve operations and reduce costs.

Thanks to the digital revolution, e-commerce is being enhanced and the market is expanding. Companies and individuals can now transact and trade online, opening doors to access global markets and expanding growth and competitive opportunities.

The basis of our research is based on a basic hypothesis, which is that the expansion of digital accounting contributes to enhancing sustainable economic growth. The importance of the research lies in the importance of the study in adopting the problem of digital transformation and its effective role in supporting digital transformation and achieving sustainable economic growth. To prove the hypothesis of the research, it was divided into three main sections and several conclusions were reached, the most prominent of which is that the transition to digital accounting is a crucial element in achieving sustainable economic growth in the modern era and a number of recommendations, the most prominent of which is that the transition to digital accounting requires integration between technology, economy and society and cooperation between the public and private sectors.