Research on the Digital Transformation Mechanism of Accounting Firms from the Perspective of Business and Finance Integration

Under the new wave of technological revolution and the digital economy, digital transformation and business-finance integration are key pathways to improving operational efficiency and decision-making quality, and are also crucial means of maintaining industry competitiveness. Based on organizational change theory, this paper constructs a four-dimensional analytical framework: “strategic leadership - technology and platforms - talent development and transformation - organizational process integration.“ Using a case study approach, this paper analyzes Ernst & Young’s (EY) global digital transformation and business-finance integration practices. The study finds that EY, driven by strategy and leadership, has extensively introduced artificial intelligence, automation, and data platforms. Furthermore, it leverages its badge program and unique talent development system to promote digital talent development. Ultimately, this approach achieves organizational and process integration and cross-functional collaboration, significantly improving efficiency, service quality, and value creation. This paper combines the four-dimensional framework with the firm’s actual transformation practices, using key milestones from various periods to reveal the driving mechanisms of business-finance integration and digital transformation, providing a model and approach for other firms in the industry.