Digital Transformation of Accounting for Enhancing Sustainability Accounting Development(An Exploratory - Conceptual Study)

Abstract

This research aims to study the impact of digital transformation in accounting on enhancing of sustainability accounting development. That’s why the researchers adopting the descriptive methodology approach to build the theoretical frame work of digital transformation in accounting and its reflecting of sustainability accounting development, then study about the successful international experts to explore the possibility of using some useful digital accounting tools and some artificial intelligence techniques such as: cloud network, big-data analysis, data mining, and others those techniques will lead to improve the performance efficiency in order to eliminate the financial and administrative corruption as a basis of expanding and activating the sustainability accounting development.

This research paper is reaching to some conclusions such as there is a direct impact of some accounting digital transformation aspects on sustainability accounting development.