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Digital Transformation and Sustainable Accounting: The Role of AI, Blockchain, and Data Analytics in the Green Economy |
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PP: 709-719 |
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doi:10.18576/amis/200311
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Author(s) |
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Eman Fathi Attia,
Essam R. Salem,
Afnan Anwar,
Amira Turki,
M. A. Hafez,
Ola Abd-Al kawi EL Saadani,
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Abstract |
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| In this study, we investigate how three major digital technologies, including Artificial Intelligence (AI), Data Analytics, and Blockchain Technology, influence sustainable accounting practices, especially in enhancing the transparency, accuracy, and efficiency of sustainability reporting. The increased relevance of sustainability and environmental responsibility has raised the pressure for more transparent and accountable sustainability reporting systems. In reaction, digital technologies are being embraced to facilitate sustainable accounting practices in the new green economy. Data was gathered using a quantitative research design, which consisted of a structured survey of accounting and sustainability professionals, and obtained 102 valid responses. Descriptive statistics, correlation, and multiple regression methods were used to analyze the data in SPSS. The findings indicate that Blockchain Technology and Data Analytics have considerable positive impacts on sustainable accounting practice, improved ESG data management, accurate reporting, and transparency. Artificial Intelligence, in its turn, has no statistically significant direct effect, which is likely to imply that its influence can be contingent on the organizational preparedness, digital infrastructure, and the supply of skilled professionals. The study adds to the growing body of literature about digital transformation in sustainability accounting by empirically comparing the impact of various digital technologies in a single analytical context. The results have significant managerial and policy implications to organizations and regulators interested in enhancing the sustainability reporting framework, and hastening the shift toward a more transparent, more digitally-enabled green economy. |
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