Accountants' perceptions of digital transformation: Opportunities, challenges, and key drivers

Vasileios Giannopoulos (), Spyridon Kariofyllas (), Dimitrios Koutsouroupas () and Charalampos Kariofyllas ()

International Journal of Innovative Research and Scientific Studies, 2025, vol. 8, issue 6, 3426-3445

Abstract: This study investigates professional accountants' perceptions of the opportunities and challenges of digitalization and examines how demographic and organizational factors shape these views. Survey data were analyzed using correlation analysis and independent samples t-tests to assess the influence of age, education, experience, gender, and company size on perceptions of digital transformation. Higher levels of digital adoption (ALDA) and stronger perceptions of digitalization (PLDA) are positively linked to the recognition of opportunities and challenges. Age and experience correlate strongly, with experienced accountants emphasizing challenges while their younger counterparts show greater adaptability. Advanced degrees increase recognition of opportunities, while gender differences are negligible. Company size significantly affects perceptions, with accountants in larger firms reporting higher recognition of both opportunities and challenges. Perceptions of digitalization vary systematically across demographic and organizational characteristics, with notable effects of age, education, and firm size. The findings underscore the need for targeted upskilling, integrating digital competencies into curricula, supporting smaller firms, and initiatives to bridge generational divides in digital transformation.

Keywords: Accounting profession; Business; Digitalization; Independent samples t-tests; Principal component analysis. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ijirss.com/index.php/ijirss/article/view/10364/2435 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aac:ijirss:v:8:y:2025:i:6:p:3426-3445:id:10364

Access Statistics for this article

International Journal of Innovative Research and Scientific Studies is currently edited by Natalie Jean

More articles in International Journal of Innovative Research and Scientific Studies from Innovative Research Publishing
Bibliographic data for series maintained by Natalie Jean ().