Investigating the Impact of Digital Transformation on Company Performance by Considering the Role of Digital Leadership, Cloud Accounting Effectiveness and Decision-Making Quality

Subject Areas : Corporate governance

Nassim Shahmoradi ¹ , Akhtar Alsadat Olyaeli ² , Tahereh Alsadat Ahmadpour ³

1 - Assistant Prof, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
2 - PhD Candidate, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
3 - MSc., Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

Received: 2025-02-26 Accepted : 2025-07-09 Published : 2025-10-07

Keywords: Digital Transformation, Company Performance, Digital Leadership, Cloud Accounting Effectiveness, Decision Quality,

Abstract :

Objective: This study investigates the impact of digital transformations, including the adoption of cloud accounting in the financial sector, on improving company performance. It also assesses the influence of these transformations on decision-making quality and tests the role of digital leadership as a moderate variable.

Method: The statistical population comprises accountants and financial managers employed in the accounting profession with a minimum of two years of work experience and familiarity with accounting software, the exact number of which is unknown. The sample size was determined to be 180 people using Cohen's formula and selected through random sampling, ultimately resulting in 189 suitable questionnaires for statistical analysis. The research data were collected through a questionnaire and analyzed using structural equation modeling with PLS software.

Findings: The findings showed that digital transformation positively impacts company performance, with the effectiveness of cloud accounting and decision-making quality acting as influential mediators, and the role of digital leadership as a moderator being confirmed.

Conclusion: Digital transformations not only improve the quality of financial decision-making but also impact on the company’s performance in various ways. Modern technologies enable accountants to focus on higher value-added activities such as analysis, problem-solving, and decision-making.

 

 

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