THE IMPACT OF DIGITAL ACCOUNTING ON BUSINESS PERFORMANCE - A THEORETICAL RESEARCH MODEL

Abstract

This study aims to build a theoretical research model related to the topic of the impact of digital accounting on organizational performance. The main research method used is based on a systematic review. The findings led to the proposal of a model comprising 10 hypotheses and four groups of variables: (i) the independent variable is digital accounting, (ii) the mediating variables are financial reporting quality and usefulness of accounting information, (iii) the moderating variable is transformational leadership style, and (iv) the dependent variable is organizational performance. This is the basis for conducting empirical research in the coming time.