Digital Accounting as a Competitive Intelligence System: A Strategic Framework for Institutional Transparency and Decision Making

Purpose: This study aims to examine the role of digital accounting systems in enhancing institutional efficiency and financial transparency in the public sector, providing a comprehensive overview of current theoretical developments and identifying directions for future empirical research.

Methodology/approach: The study adopts a conceptual and analytical approach supported by an extensive review of the literature on public financial management, accounting information systems, and transparency frameworks.

Originality/Relevance: The research contributes to the growing field of digital transformation in accounting by linking digital accounting systems with institutional efficiency and financial transparency. It offers an integrated governance-based perspective, emphasizing the importance of system architecture, data integrity, and regulatory frameworks in achieving transparency outcomes.

Key findings: The findings indicate that digital accounting systems can significantly improve financial transparency through enhanced data quality, real-time reporting, auditability, and accessibility. However, these benefits are not automatic and depend on institutional capacity, governance mechanisms, and the effectiveness of internal controls and external oversight.

Theoretical/methodological contributions: This research develops a comprehensive conceptual framework that integrates digital accounting, institutional efficiency, and transparency theory. The research incorporates evidence from Indonesia, Albania, Zambia, Jordan, and Nigeria to examine how governance dynamics influence the transformation of digital accounting data into actionable intelligence.