International Journal of Accounting and Management Sciences (IJAMS)
IJAMS Vol.3 No.4 October 2024
DOI https://www.doi.org/10.56830/IJAMS10202402
Authors
Ahmad Abd El-Salam Abu-Musa
Ahmed Mohamed Rayan
Abstract
This study explored the impact of Digital Twins (DT) technology on accounting processes (Acc) in the Egyptian context. The researchers conducted a survey of 223 academics and professional accountants on the impact of DT on Acc. Using regression analysis, the study found a significant positive impact of DT on Acc in Egypt. The scarcity of research on the relationship between DT and Acc emphasizes the study’s scientific value. Practically, the study contributes to Egypt’s Sustainable Development Strategy (SDS), enhances businesses’ understanding of the economic and operational benefits and challenges associated with DT, and emphasizes the usefulness of DT to accounting processes. Finally, the study urged Egyptian enterprises to integrate DT into accounting processes, thereby enhancing competitiveness, sustainability, and performance.
Keywords: Digital Twins Technology, Accounting, Sustainable Development Strategy, A field Study, digitalization, Egypt.
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