The Readiness of Government Units to Implement Digital Accounting Systems and Their Role in Enhancing the Quality of Financial Decisions

Abstract:

This study aims to identify the readiness level of the Sabratha Health Services Administration for implementing digital accounting systems. It also aims to identify the challenges and obstacles facing this implementation, in addition to analyzing the impact of this readiness on the quality of financial decisions. The descriptive-analytical approach was used, focusing on describing and evaluating the current readiness level and its impact on the quality of financial decisions. The study population consisted of employees of the Sabratha Health Services Administration, with the study conducted on a random sample of (30) employees. The results revealed a number of challenges that may hinder effective implementation, most notably human factors related to resistance to change. This highlights the importance of qualifying and training staff to ensure the success of the digital transformation. The study also indicated that the implementation of digital accounting systems clearly contributes to improving the quality of financial decisions by enhancing the speed of financial reporting, increasing its accuracy, and reducing accounting errors. This, in turn, leads to increased efficiency and reliability of the financial information used in decision-making. Overall, the results confirm that developing institutional readiness and adopting digital systems are key factors in supporting the quality of financial decisions and achieving tangible improvements in accounting performance within government entities.                         

Keywords: Readiness level – Digital accounting – Accounting information systems – Government entities