Document Type : Research Paper
Abstract
The research sought to build a theoretical framework for the variables of the study (digital transformation and accounting information systems), determine the credibility of accounting information systems and their relationship to digital transformation, and study the impact of digital transformation on the credibility of accounting information systems in financial reports. The researchers chose Rasheed Bank as a research community, and a sample of 162 individuals was chosen. The research reached an increased interest in providing accounting information on a regular basis by taking advantage of the digital transformation process, as well as the necessity of expanding the digital transformation to cover all services electronically. The study also reached several results, including: Digital transformation makes the accounting information published in the financial reports of the Rasheed Bank, Babylon Branch, express truthfully and honestly, as well as Digital transformation has made accounting information at Al Rasheed Bank easy to understand and free of complexity.