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

Abdalla Alassuli, Nawaf Samah Thuneibat, Ahmed Eltweri (), Krayyem Al-Hajaya and Khaled Alghraibeh
Additional contact information
Abdalla Alassuli: Department of Accounting, Faculty of Business, Amman Arab University (AAU), Amman 11953, Jordan
Nawaf Samah Thuneibat: Department of Accounting, Business School, Mutah University, Alkarak 61710, Jordan
Ahmed Eltweri: Accounting and Finance, Liverpool Business School, Liverpool John Moores University, Liverpool L1 9DE, UK
Krayyem Al-Hajaya: Department of Accounting, Business School, Mutah University, Alkarak 61710, Jordan
Khaled Alghraibeh: Independent Researcher, Irbid 2240-21166, Jordan

JRFM, 2025, vol. 18, issue 5, 1-18

Abstract: 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.

Keywords: digital transformation; financial transparency; good governance; accounting information systems; banking sector (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/1911-8074/18/5/272/pdf (application/pdf)
https://www.mdpi.com/1911-8074/18/5/272/ (text/html)

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:gam:jjrfmx:v:18:y:2025:i:5:p:272-:d:1657154

Access Statistics for this article

JRFM is currently edited by Ms. Chelthy Cheng

More articles in JRFM from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().