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The Impact of Digital Accounting Systems on Financial Performance in the Banking Sector

Hamood Mohammed Al‐Hattami

International Journal of Intelligent Information Technologies2025https://doi.org/10.4018/ijiit.377599article
ABDC C
Weight
0.41

What the paper says

The digital revolution has reshaped financial management, with digital accounting systems (DAS) emerging as game-changers for enhancing organizational performance. This study examines the transformative impact of DAS on key financial performance indicators—cash flow (CF), profitability (P), and return on investment (ROI)—within the banking sector, with a focus on Yemeni banks. Using a quantitative research approach, the study analyzes how system quality, information quality, service quality, perceived usefulness, and DAS usage influence financial outcomes. The findings reveal a strong positive correlation between the adoption of DAS and improvements in CF, P, and ROI, underscoring the role of digital tools in enhancing operational efficiency, accuracy, and strategic decision-making. This research provides financial practitioners, policymakers, and system developers with valuable insights by offering evidence-based strategies to optimize performance and design sector-specific digital solutions that support more effective financial management in an increasingly digitalized environment.

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https://doi.org/https://doi.org/10.4018/ijiit.377599

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@article{hamood2025,
  title        = {{The Impact of Digital Accounting Systems on Financial Performance in the Banking Sector}},
  author       = {Hamood Mohammed Al‐Hattami},
  journal      = {International Journal of Intelligent Information Technologies},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.4018/ijiit.377599},
}

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The Impact of Digital Accounting Systems on Financial Performance in the Banking Sector

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.