ضرورة رقمنة مهنة المحاسبة في الجزائر في ظل التحول الرقمي للقطاع الإقتصادي

Abstract

Abstract This study aims to highlight the importance and necessity of digitizing the accounting profession in Algeria, in light of the profound transformations brought about by the digital revolution. The research began with an analysis of the professional reality of accounting in Algeria, exploring its readiness to adapt to the requirements of the digital transformation currently shaping the economic sector. To frame the problem methodologically, a descriptive and analytical approach was adopted to provide an accu influencing its digitization. This was complemented by a comparative approach, in order to benefit from leading international experiences in accounting digitization and to extract best practices that can be adapted to the Algerian context. Additionally, a case study method was employed through semi-structured interviews with professionals and practitioners, to assess the level of digitization implementation within Algerian institutions and accounting firms. The study concluded that digitizing the accounting profession is no longer merely a technical option, but rather a strategic necessity imposed by the nature of the modern business environment. The integration of digital tools into various accounting processes has contributed to improving operational efficiency, reducing error margins, and enhancing transparency and accountability. However, the study also revealed that the pace of ow and uneven, which calls for comprehensive interventions on multiple levels including institutional reforms, the development of digital skills, and the adoption of a national vision for digitizing the profession. Based on the findings, the study proposes a set of practical recommendations to enable the accounting profession in Algeria to efficiently and sustainably keep pace with digital transformation. Keywords : Digitization, Digital Transformation, Accounting Profession, Fourth Industrial, Financial Transparency, Digital Challenges. IV