"Digital Transformation in Accounting and Systems: Enhancing Productivity and Enabling Information Production Leap"

Mohammad reza Razdar; Nurollah Sarbazi

doi:10.63053/ijmea.51

Authors

Mohammad reza Razdar Department of Accounting, Qae.c., Islamic Azad University, Qaenat, Iran
Nurollah Sarbazi Phd Student in Accounting, Qae.c.,Isiamic Azad University, Qaenat, Iran

DOI:

https://doi.org/10.63053/ijmea.51

Keywords:

Digital Transformation, Accounting Information Systems, Organizational Productivity, PLS-SEM, Emerging Economies

Abstract

The rapid advancement of digital technologies has fundamentally reshaped accounting practices and information systems, offering new pathways to enhance organizational performance. Despite growing interest in digital transformation, there remains limited empirical evidence on how its integration into accounting functions influences productivity, particularly in emerging economies pursuing industrial revitalization. This study aims to examine the role of digital transformation in accounting and accounting information systems (AIS) in improving organizational productivity, with a focus on its potential to support strategic goals such as Iran’s "Production Leap." A quantitative research design was employed, based on data collected from 312 financial and IT managers across manufacturing and service organizations in five major industrial regions. A structured questionnaire was used to measure key constructs—digital transformation, AIS effectiveness, and productivity—using validated scales from prior literature. Data were analyzed through partial least squares structural equation modeling (PLS-SEM) using SmartPLS 4.0. The results confirm that digital transformation significantly enhances AIS effectiveness (β = 0.643, p < 0.001), which in turn positively impacts organizational productivity (β = 0.421, p < 0.001). A significant direct effect of digital transformation on productivity was also found (β = 0.217, p = 0.002), with AIS effectiveness fully mediating this relationship (indirect effect β = 0.271, t = 4.33). The model explains 68.3% of the variance in productivity, indicating strong predictive power. These findings highlight the strategic importance of modernizing accounting systems as a lever for operational efficiency and national development. The study contributes to both theory and practice by empirically validating the mediating role of AIS in the digital transformation–productivity nexus.

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