The Accounting and Finance Axis session was convened as
part of the DTCI 2026 Conference on
"Digital Transformation & Competitive Intelligence in Financial
and Business Organizations", held at the
Faculty of Management and Business Intelligence, Modern University for
Technology and Information (MTI).
The session was held under the chairmanship of
Prof. Samir Abouelfotouh
It also marked the notable participation of the
following host of peer reviewers:
Prof. Ahmed Elzamel
Prof. Hatem Elshesheny
Prof. Tarek Hasanen
Prof. Emad Elsaygh
Prof. Mohamed Abdelfattah
Prof. Naser Khalifa
Prof. Ashraf Mansour
The scholars presented a selected collection of
research articles that address advanced and sophisticated themes in the fields
of Accounting, Auditing, and Finance, as well as their relation to Digital
Transformation.
The most significant of these themes are:
§ Effects of Digital Transformation and Deep
Learning technologies on the enhancement of the quality of auditing procedures.
§ The amended role of Digital Transformation
in the measurement of monetary
transformation training impact on operational and cash flow in parallel with
the corporation's value.
§ Role of Administrative Accounting in
supporting Competitive Intelligence within Egyptian Corporations in the era of Digital
Transformation.
§ Effects of Digital Transformation on the
activation of internal monitoring system
and its effect on the quality of financial statements.
§ Effects of the utilization of smart
contracts on the improvement of the quality of the sustainable financial
disclosure and investors' reliance.
§ Role of digital payment methods in the
limitation of tax evasion and increase of tax revenues.
Handling these comprehensive discussions has
enriched the sessions' scholarly interactions in the presence of a selected
group of elite experts in the fields of Accounting and Finance.
Thus, in the light of the discussed and presented
research articles, the session proposed the following recommendations:
§ First: Stressing the necessity for
conducting extensive short-term studies and analyses in the fields of Digital
Transformation and Competitive Intelligence, with the aim of processing the
current challenges of business environment.
§ Second: Emphasizing the need for full
integration and accordance of the Information Systems and Commercial Sciences'
fourth and fifth generations' technologies.
§ Third: Highlighting the integration and co-occurrence
of digital platforms and traditional banks.
§ Fourth: Promoting the connection between financial
technology tools and Digital Transformation in the fields of Accounting and
Auditing.
§ Fifth: Developing the academic curriculum to
cope with technological advancement and qualify
skilled graduates who are capable of keeping up with Digital Transformation and
Artificial Intelligence (AI).
§ Sixth: Merging the Digital Transformation
applications and the latest technologies into the academic curriculum, in
addition to improving the cybersecurity risks management skills among business
graduates.
By the end of this session, the esteemed peer
reviewers suggested several methodological recommendations, the most important
of which are:
-
Focus on the cohesion of the various parts of the
scientific research (from the research title to the
research findings).
-
Clear and
concise specification of research
objectives.
-
Demonstration
and analysis of previous studies, while
linking them to the research gap.
-
Coherence between
the research questions, objectives, and hypotheses.
-
Differentiation
between the research theoretical and practical frameworks.
-
Determination
of the variables and application of the appropriate measurement tools.
-
Selection of
the proper data collection and statistical analysis methods.
-
Adherence to
a unified scientific citation style, ensuring the consistency of the research in-text
citations and the final (references) list.
The organization of this axis' session confirms the importance of
integration of the Accounting, Finance, and Modern Technology fields. This
upgrades the quality of financial statements and enhances the efficiency of the
institutional performance in the era of Digital Transformation.
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