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The Impact of Accounting Digital Transformation on Financial Transparency: Mediating Role of Good Governance

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Udgivet i:Journal of Risk and Financial Management vol. 18, no. 5 (2025), p. 272
Hovedforfatter: Abdalla, Alassuli
Andre forfattere: Thuneibat Nawaf Samah, Eltweri Ahmed, Al-Hajaya Krayyem, Alghraibeh Khaled
Udgivet:
MDPI AG
Fag:
Big Data
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
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Resumen: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.
ISSN:1911-8066
1911-8074
DOI:10.3390/jrfm18050272
Fuente:ABI/INFORM Global