أثر التحول الرقمي على أدوات محاسبة التكاليف والأداء التنظيمي للشركة

Abstract

This study aimed to understand how digital transformation can improve traditional and new cost accounting tools, which ultimately leads to increased efficiency and effectiveness of organizational performance. Digital transformation technologies are expected to impact cost accounting practices. Adopting modern technologies such as artificial intelligence, block chains, the Internet of Things, big data analytics, and cloud computing may enhance the efficiency and effectiveness of cost accounting tools, which in turn is reflected in improving organizational performance. Cost accounting tools were divided into traditional and new tools. The survey found that standard costs are the most commonly used tool among traditional cost accounting tools, and that the activity-based costing system and target costing are the two most used tools among the new cost accounting tools. The study also found that