IDEAS home Printed from https://ideas.repec.org/a/gam/jjrfmx/v18y2025i5p272-d1657154.html
   My bibliography  Save this article

The Impact of Accounting Digital Transformation on Financial Transparency: Mediating Role of Good Governance

Author

Listed:
  • Abdalla Alassuli

    (Department of Accounting, Faculty of Business, Amman Arab University (AAU), Amman 11953, Jordan)

  • Nawaf Samah Thuneibat

    (Department of Accounting, Business School, Mutah University, Alkarak 61710, Jordan)

  • Ahmed Eltweri

    (Accounting and Finance, Liverpool Business School, Liverpool John Moores University, Liverpool L1 9DE, UK)

  • Krayyem Al-Hajaya

    (Department of Accounting, Business School, Mutah University, Alkarak 61710, Jordan)

  • Khaled Alghraibeh

    (Independent Researcher, Irbid 2240-21166, Jordan)

Abstract

Accounting digital transformation in today’s fast-digitizing banking environment is becoming an imperative force driving transparency and governance in the banking industry. This study explores the effect of accounting digital transformation on transparency in finance, with emphasis on the mediating effect of good governance in Jordan’s commercial banking. Based on survey data from 386 bank experts, the study utilizes Structural Equation Modelling (SEM) to analyze the relationships among organizational, technical, and human dimensions of digital transformation, governance, as well as financial transparency. The findings show that all three dimensions have positive impacts on transparency in finance, and good governance partially mediates these relationships. These insights provide policy makers and practising managers with actionable advice to enhance financial reporting through governance and digitization.

Suggested Citation

  • Abdalla Alassuli & Nawaf Samah Thuneibat & Ahmed Eltweri & Krayyem Al-Hajaya & Khaled Alghraibeh, 2025. "The Impact of Accounting Digital Transformation on Financial Transparency: Mediating Role of Good Governance," JRFM, MDPI, vol. 18(5), pages 1-18, May.
    • Handle: RePEc:gam:jjrfmx:v:18:y:2025:i:5:p:272-:d:1657154
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1911-8074/18/5/272/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/1911-8074/18/5/272/
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jjrfmx:v:18:y:2025:i:5:p:272-:d:1657154. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.