The Impact of Accounting Digital Transformation on Financial Transparency: Mediating Role of Good Governance

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Alassuli, A, Thuneibat, NS, Eltweri, A, Al-Hajaya, K and Alghraibeh, K (2025) The Impact of Accounting Digital Transformation on Financial Transparency: Mediating Role of Good Governance. Journal of Risk and Financial Management, 18 (5). ISSN 1911-8066

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Abstract

Accounting digital transformation in today’s fast-digitizing banking environment is becoming an imperative force driving transparency and governance in the banking industry. This study explores the effect of accounting digital transformation on transparency in finance, with emphasis on the mediating effect of good governance in Jordan’s commercial banking. Based on survey data from 386 bank experts, the study utilizes Structural Equation Modelling (SEM) to analyze the relationships among organizational, technical, and human dimensions of digital transformation, governance, as well as financial transparency. The findings show that all three dimensions have positive impacts on transparency in finance, and good governance partially mediates these relationships. These insights provide policy makers and practising managers with actionable advice to enhance financial reporting through governance and digitization.

Item Type: Article
Uncontrolled Keywords: 3501 Accounting, Auditing and Accountability; 3502 Banking, Finance and Investment; 3503 Business Systems In Context; 35 Commerce, Management, Tourism and Services; 16 Peace, Justice and Strong Institutions; 35 Commerce, management, tourism and services; 38 Economics
Subjects: H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
T Technology > T Technology (General)
Z Bibliography. Library Science. Information Resources > ZA Information resources
Divisions: Liverpool Business School
Publisher: MDPI
Date of acceptance: 11 May 2025
Date of first compliant Open Access: 2 June 2025
Date Deposited: 02 Jun 2025 12:47
Last Modified: 02 Jun 2025 13:00
DOI or ID number: 10.3390/jrfm18050272
URI: https://researchonline.ljmu.ac.uk/id/eprint/26481
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