The role of digital transformation in developing the accounting and external auditing profession in Syria( Analytical study of factors and challenges )

Abstract

This study aims to investigate the role played by digital blockchain technology (being one of the most important digital transformation tools) in developing the accounting and external auditing profession in Syria, by knowing the impact of using technology in the accounting and auditing profession, and the challenges facing its application in Syria. To achieve the objectives of the study, knowledge was collected from research related to the subject of the study, and analyzed in accordance with the Syrian business environment. A set of results were reached, the most important of which is that the use of digital blockchain technology in the accounting and external auditing profession contributes to preventing fraud and error, managing data and applications, and processing transactions through a decentralized structure from a single platform, and simplifies procedures and hides the complexities of operations. The results of the study also showed a low rate of implementation of Syrian projects related to the digital transformation process, the absence of a governmental strategic plan to provide the necessary infrastructure or to provide financial credits for the application of blockchain technology in government agencies and organizations, the lack of compatibility of current contract systems with the requirements of digital transformation in economic projects and services, and the lack of Provide sufficient flexibility for the current control mechanism to finance projects and economic services.