The role of digital transformation in improving the performance of the accounting and auditing profession and achieving sustainability "Field study"

Abstract

The study aims to investigate the extent to which the qualification, capabilities, and skills required by accountants to prepare the digital sustainability report affect the impact of the qualification, experience, and skills required by auditors to examine and evaluate the digital sustainability report and to test the extent to which the digital sustainability report affects the improvement of the sustainable economic, social, environmental and technical performance of organizations; and to test the impact of the qualification, experience, and skills of the accountant and auditor when preparing the digital sustainability report on improving the sustainable economic, social, environmental and technical performance, as the problem of the study is to study the relationship between the qualification, capabilities, and skills of the accountant and auditor when preparing the digital sustainability report on improving sustainable performance. The analytical description approach was relied upon, and the results of the study show that there is an impact of the qualification, experience, and skills of an accountant when preparing the digital sustainability report, there is an impact on the qualification, experience, and skills of the auditor when examining and evaluating the digital sustainability report. Regarding the existence of a significant effect of digital sustainability reporting on improving sustainable economic performance, the researcher recommends that when designing a framework for digital sustainability reporting, the objectives (the target audience of the reports) should be identified first, then the framework of legislation and standards related to sustainability that the organization must adhere to, either mandatory or voluntary. Secondly, measures should be taken to identify the best digital sustainability reporting programs.