The Impact of Using Digital Electronic Accounting Tools on Enhancing the Internal Control System
Abstrak
This research examines the importance of digital transformation in accounting and its impact on the effectiveness of internal control systems within organizations. It focuses on reviewing digital tools and technologies, such as electronic accounting systems, accounting software, and automated technologies, and how they contribute to improving data accuracy, reducing errors, and enhancing transparency and accountability. The research also discusses how the adoption of electronic accounting tools impacts internal control processes by strengthening preventative controls, increasing the speed of error and manipulation detection, and improving internal and external audit processes. The research highlights the challenges that may arise in implementing these tools, such as cybersecurity issues, employee training, and the need to update policies and procedures. The research concludes that the use of digital electronic accounting tools significantly contributes to strengthening the internal control system, enhancing the efficiency and effectiveness of risk management, and improving the level of control and governance within organizations, thus supporting the sustainability and transparency of organizational performance.
Artikel teks lengkap
Referensi
Alfartoosi, A., & Jusoh, M. S. (2023). The Role of E-Accounting Tools in Enhancing Internal Control Systems among Iraqi SMEs. Migration Letters, 20(3), 1173–1189.
Al-Sarhan, & Hanin Abdul Mahdi Salem. (2020). The Impact of Applying Cybersecurity Policy on the Quality of Accounting Information in Jordanian Commercial Banks. . Al al-Bayt University Mafraq.
Aulia, D., Hazmi, Y., Isnani, I., & Khairunnisa, M. (2024). The Importance of Internal Control in Accounting Information Systems. West Science Interdisciplinary Studies, 2(08), 1516–1524. https://doi.org/10.58812/wsis.v2i08.1076
Behnas, Hafsa, Slimani, & Hassiba. (2020). Administrative Control and its Role in Improving Employee Performance: A Case Study of the Public Institution “Hamado” Sidi Ali, Mostaganem (Pengawasan Administratif dan Perannya dalam Meningkatkan Kinerja Karyawan: Studi Kasus Lembaga Publik “Hamado” Sidi Ali, Mostaganem).
Betti, N., Sarens, G., & Poncin, I. (2021). Effects of digitalisation of organisations on internal audit activities and practices. Managerial Auditing Journal, 36(6), 872–888. https://doi.org/10.1108/MAJ-08-2020-2792
Bhimani, A., Cinquini, L., & Malmi, T. (2026). What happens at the interface of digitalisation and accounting? The British Accounting Review, 58(2), 101742. https://doi.org/10.1016/j.bar.2025.101742
Boulhaga, M., Bouri, A., & Elbardan, H. (2022). The effect of internal control quality on real and accrual-based earnings management: evidence from France. Journal of Management Control, 33(4), 545–567. https://doi.org/10.1007/s00187-022-00348-5
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal Control — Integrated Framework.
Gelinas, U. J., Dull, R. B., & Wheeler, P. R. (2018). Accounting Information Systems (11th ed.). Cengage Learning.
Gullkvist, B. (2002). Towards Paperless Accounting and Auditing.
Haddadi, A.-L., Faiza, K. E. W., & Malouki, O. (2020). Decision Making Based on Electronic Accounting by External Audit Committees: A Study of a Sample of Auditors and Accountants in El Oued Province. Journal of Financial and Accounting Studies, 9(1).
Hunton, J. E., Wright, A. M., & Wright, S. (2004). Continuous reporting and continuous assurance: Opportunities for behavioral accounting research. Journal of Emerging Technologies in Accounting, 1(1), 91–102.
Hussein, H. A., & Hamd, M. H. (2024). The Impact of Digital Accounting Tools on Internal Control Effectiveness in Iraqi Private Companies. Journal of Entrepreneurship and Business, 8(2), 45–67.
Malau, C. M. (2020). Enterprise Resource Planning and Internal Control Effectiveness. ACCRUALS (Accounting Research Journal of Sutaatmadja), 4(01), 9–17. https://doi.org/10.35310/accruals.v4i01.376
Nanda Yusuf, Y. T., Indrijawati, A., Tsabita, Y., Yuliarti, E., & Lukman, M. (2025). The Role of ERP in Enhancing Human Resource Accounting and Internal Auditor: A Systematic Literature Review. Jurnal Akuntansi Bisnis Dan Ekonomi, 11(1), 48–62. https://doi.org/10.33197/jabe.vol11.iss1.2025.2359
Romney, M. B., & Steinbart, P. J. (2020). Accounting Information Systems (15th ed.).
Schiavi, G. S., Behr, A., & Marcolin, C. B. (2024). Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change. International Journal of Accounting Information Systems, 52, 100662. https://doi.org/10.1016/j.accinf.2023.100662
Soudani, S. N. (2012). The impact of implementation of e-accounting system on financial performance with effects of internal control systems. Research Journal of Finance and Accounting, 4(11), 17–28.
Sya’bania, A. F., & Rahmadi, M. A. (2026). Evaluating Accounting Information System Controls over Sales Documentation: Evidence from Indonesia’s Freight Forwarding Industry. Jurnal Ragam Pengabdian, 3(2), 7245–7263. https://doi.org/10.62710/6pz96736
Wu, T.-H., Huang, S. Y., Chiu, A.-A., & Yen, D. C. (2024). IT governance and IT controls: Analysis from an internal auditing perspective. International Journal of Accounting Information Systems, 52, 100663. https://doi.org/10.1016/j.accinf.2023.100663
Zaçe, V., & Shuli, I. (2025). Accounting Information Systems Implementation: A Literature Review. European Journal of Business and Management Research, 10(5), 90–95. https://doi.org/10.24018/ejbmr.2025.10.5.2803
Penulis
Hak Cipta (c) 2026 Ali Naser Alwan
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.