Digital technology and financial reporting

Today, accountants operate in an environment that is constantly changing. In the science of accounting, it has become so that they always emphasize continuous training programs, which improves the training methods. In the American Association of Accountants in the 21st century, they pursued two basic goals, one of which was to discuss the change of accounting education programs with the aim of continuing learning throughout life and the second goal was to require accounting students in the field of digital technology. Applying these goals increases profits, reduces replacement costs, saves time, improves information quality, professional performance, employee satisfaction, increases reliability, accelerates information transfer, increases competitive position, and provides more appropriate and newer services to customers. All these things facilitate the digitization of accounting, financial reporting and auditing.