Abstract
This study dealt with exploring the impact of transition to the digital economy on the development of accounting information systems, as it shed light on the importance of the integration of the elements of the digital economy such as digital transformation and smart technology in improving and forming accounting information systems. The study confirmed that these elements play a major role in enhancing the efficiency and accuracy of accounting data, which contributes to enabling institutions to make better decisions in the context of the advanced digital economy. This study aims to explore the effect of digital technology on the performance of accounting information systems and the quality of financial data. The study found a statistically significant relationship between the development of digital technology, improving the performance of accounting information systems and improving the accuracy of financial data. She also stressed the importance of technology integration in providing accurate and effective accounting information. The questionnaire was used as a major data collection tool. The questionnaire is carefully designed to ensure its compatibility with the goals of the study and based on previous research. The five -year Laker scale was used to assess reactions using options that include Using options including (strongly agree, agree, neutral, disagree, strongly disagree). And 59 responses were collected, and 54 questionnaires were analyzed after excluding 5 incomplete responses. The data was analyzed using descriptive statistics methods to understand and interpret the results. The study concluded with recommendations that include modernizing and developing accounting information systems to keep pace with the latest digital technologies and improve their performance, in addition to the necessity of providing continuous training to employees to ensure effective use of digital technology in the context of accounting information.
