Digital Transformation in Accounting: Challenges for Electronic Accounting Information Systems

Abstract

The digital transformation of the accounting field has brought significant changes to how financial data is recorded, processed, and reported. While electronic accounting information systems (EAIS) have enhanced efficiency, accuracy, and accessibility, they also face numerous challenges in adapting to rapid technological advancements. This study explores the key challenges confronting EAIS in the era of digital transformation, including cybersecurity risks, system integration issues, data migration complexities, user resistance, and the need for continuous training. The research highlights how these challenges can impact the effectiveness and reliability of financial reporting. It further emphasizes the importance of strategic planning, strong IT governance, and user-centered system design to ensure successful implementation and utilization of EAIS in the digital age. The findings suggest that addressing these challenges is critical for organizations seeking to fully realize the benefits of digital transformation in accounting.