"The role of digital accounting techniques in bank governance enhancing" Theoretical Study

Abstract

Over the past years, the business environment has witnessed a range of technological trends in various The sectors are especially in the information systems field and become more complex than in the past decades, such rapid technological development has led to the erosion of a shift from information systems generally, traditional accounting information systems, and the gradual and phased transition to the digital economy Including digital accounting requirements, digital transformation processes have had a significant impact in various areas. Accounting is one of the areas affected by modern technological infusion.

Digital accounting techniques include all accounting transactions in an electronic environment in the current Digital economy can help companies to complete job tasks faster and more accurately interpret data And information and reports more efficiently and effectively. So, digital accounting technologies are Competitive methods to enhance companies' institutional governance system to apply best practices in the Banking sector Through the development of structural, legislative, and regulatory folding aimed at reducing risks that The banking sector may be exposed.