~ 289 ~ Asian Journal of Management and Commerce 2024; 5(1): 289-294 E-ISSN: 2708-4523 P-ISSN: 2708-4515 AJMC 2024; 5(1): 289-294 © 2024 AJMC www.allcommercejournal.com Received: 02-01-2024 Accepted: 05-02-2024 Mohemmad Manawer Mikhlif Ph.D. Student, Department of Management Sciences and Finance, Faculty of Economics and Management Sciences, University of Sfax, Tunisia Soulef Smaoui Associate Professor, Faculty of Economics and Management, Sfax University, Tunisia Corresponding Author: Mohemmad Manawer Mikhlif Ph.D. Student, Department of Management Sciences and Finance, Faculty of Economics and Management Sciences, University of Sfax, Tunisia The impact of digital transformation on accounting information systems Mohemmad Manawer Mikhlif and Soulef Smaoui DOI: https://doi.org/10.22271/27084515.2024.v5.i1d.272 Abstract The purpose of this paper is to determine how digital transformation could impact accounting information systems in the financial sector in Iraq. The study used a claim that there is a statistically significant relationship between accounting information systems and digital transformation. It employs a descriptive analysis method, and the study individuals consisted of financial managers, financial professionals, accountants, technicians, and researchers. The study was a random sample. After 200 surveys were distributed, 93 questionnaires were collected using the statistical packages for the social sciences software, AMOS SPSS, with a percentage of (97%) Pearson and regression analysis. The study produced a number of findings, one of which was that information systems are impacted by the digital transition. Accounting in the Iraqi banking sector expresses honesty and security, and the digital transformation has made the accounting information contained in these systems characterized by ease of understanding and freedom from complexity. Digital transformation has contributed to the neutrality of accounting information and raised the quality of services provided to customers. The study recommended increasing interest in digital transformation in covering the whole digital services banking, and the necessity of developing laws and legislation necessary to implement accounting work in light of the trend towards the Fourth Industrial Revolution. It also recommended increasing interest in training and qualifying human staff to keep up-to-date with the swift advancements in technology. Keywords: Digital transformation, accounting information systems 1. Introduction The world is witnessing rapid and subsequent modifications in the contemporary global business conditions. With the beginning of the fourth industrial revolution, it has become necessary for enterprises to keep pace with the increasing demands on digital transformation to compete and to prepare for integration into the global economy in which the intensity of competition is increasing. This has necessitated the science of accounting to influence and be affected by these developments, and from here the idea emerged. Establishing a connection between the idea of digital transformation and how it affects the reliability of accounting data in financial reports, as we find that the primary goal of accounting is to prepare accounting information about the facility to meet the needs of decision-makers, whether inside or outside the facility, and financial reports are among the official and final outputs of the accounting system, whether they are reported private or public, as the data that is collected and then output in the form of information within the financial reports indicates the importance of the numbers contained in those reports as they are the financial reporting of all financial events and operations that took place during a specific period. Numerous firms consider information systems to be valuable resources, and as more and more organizations require them, the significance of these systems continues to rise. Information is being shared by administrative institutions like ministries and educational institutions as well as commercial businesses that are not in it for the money. And others: these organizations require information systems to enable them to base their decisions on sound facts, just like corporate organizations do. Accounting information systems are among the most significant of these; given contemporary financial and economic advancements, they are no longer only ancillary subsystems of management information systems. Instead, it has evolved into the core of the majority of corporate organizations, to which they paid close attention since it is a fundamental conduit for the transmission of all types of information - financial and