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The Contribution Of Digital Transformation Governance To Enhancing The Reliability Of Financial Reports: An Analytical Study Of The Opinions Of A Sample Of Employees In The Accounting, Auditing, And Internal Control Departments At The General Directorate

Introduction

The contribution of digital transformation governance to enhancing the reliability of financial reports: an analytical study of the opinions of a sample of employees in the accounting, auditing, and internal control departments at the general directorate . Discover how digital transformation governance significantly enhances financial report reliability. An analytical study of accounting, auditing, and internal control experts reveals its positive impact on financial information.

Abstract

This research aims to explore the contribution of digital transformation governance to enhancing the reliability of financial reports. This is achieved through an analytical study of the opinions of a sample of employees in the accounting, auditing, and internal control departments of the General Directorate of Education in Al-Qadisiyah, with a sample size of (50) individuals. The research problem lies in the need to enhance the quality and reliability of financial reports in light of digital transformation applications. The problem is formulated through the main question: What is the contribution of digital transformation governance to enhancing the reliability of financial reports? The research included two main variables: the independent variable, digital transformation governance, consisting of six dimensions (relevance and appropriateness, truth and integrity, ease of understanding, timeliness, credibility, and comparability), and the dependent variable, the reliability of financial reports. A one-dimensional scale consisting of (10) items was adopted. To achieve the research objectives, the descriptive-analytical method was used, relying on a questionnaire to collect data on the study variables. The data were analyzed using various statistical methods, including the arithmetic mean, standard deviation, and Pearson correlation coefficient, using the statistical software (SPSS.v29 and AMOS.v29). The preliminary results showed a positive and statistically significant relationship between digital transformation governance and the reliability of financial reports, indicating that strengthening the six dimensions of digital governance contributes to raising the level of reliability of financial information in the two sections of the research sample.

Review

The study "The Contribution Of Digital Transformation Governance To Enhancing The Reliability Of Financial Reports" addresses a highly relevant and timely topic concerning the intersection of digital advancements and financial reporting quality. With the increasing adoption of digital technologies, understanding how effective governance of this transformation impacts the trustworthiness of financial information is crucial for public sector organizations. The research specifically aims to explore this contribution through an analytical study of the perceptions of employees within key financial functions (accounting, auditing, and internal control) at the General Directorate of Education in Al-Qadisiyah. The abstract clearly articulates the research problem, main question, and outlines a descriptive-analytical methodology, employing a questionnaire and statistical tools like SPSS and AMOS, to investigate the relationship between digital transformation governance and financial report reliability. The preliminary finding of a positive and statistically significant relationship suggests an important link that warrants further investigation. While the study tackles an important area, several methodological and conceptual concerns warrant consideration. Foremost, the sample size of 50 individuals from a single General Directorate of Education in Al-Qadisiyah significantly limits the generalizability of the findings to other public sector entities or broader contexts. The conceptualization of the independent variable, "digital transformation governance," also raises questions. Its six stated dimensions (relevance and appropriateness, truth and integrity, ease of understanding, timeliness, credibility, and comparability) closely mirror the qualitative characteristics of financial information typically found in accounting frameworks, rather than representing established dimensions of organizational governance over digital transformation (e.g., strategy, risk management, resource management, performance monitoring, stakeholder engagement). This conflation might obscure the specific governance mechanisms being investigated. Similarly, the dependent variable, "reliability of financial reports," being measured by a "one-dimensional scale consisting of (10) items," suggests a measure of *perceived* reliability by employees, which may differ from objective measures of reliability (e.g., error rates, audit adjustments). Further clarity on the theoretical underpinning and operationalization of these constructs would strengthen the study's rigor. Despite these limitations, the research serves as a valuable initial exploration into a critical area for public sector accountability and transparency. The identified positive relationship between perceived digital governance attributes and the reliability of financial reports provides an impetus for management within the General Directorate to prioritize structured approaches to digital transformation. For future research, it is highly recommended to expand the study's scope by including a larger and more diverse sample from various directorates or public sector entities to enhance generalizability. A re-evaluation of the conceptual framework for both digital transformation governance and financial report reliability, ensuring alignment with established governance and accounting theories, would also be beneficial. Future studies could also benefit from incorporating mixed-methods approaches, combining employee perceptions with objective data (e.g., actual audit findings or internal control effectiveness metrics), to provide a more comprehensive understanding of the complex interplay between digital transformation, governance, and financial reporting quality.

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