Accounting Knowledge Management in the Era of Digital Transformation: The case of Algeria

Abstract

This paper aims to highlight the role of accounting knowledge management in the context of digital transformation, with a particular focus on the reality of Algerian institutions and the associated challenges and prospects. Accounting knowledge has become a strategic resource that contributes to improving financial performance and supporting decision-making processes within organizations. Digital transformation, through the adoption of modern accounting information systems and digital technologies, has also contributed to enhancing the quality of accounting information in terms of accuracy, relevance, timeliness, and reliability.

Despite its importance, Algerian institutions face several challenges that hinder the effective implementation of accounting knowledge management, most notably weak technological infrastructure, a shortage of qualified human resources, limited knowledge management culture, resistance to change, and the inadequacy of the regulatory framework in keeping pace with digital developments. The paper concludes by emphasizing the need to adopt an integrated digital strategy, invest in human capital, and modernize accounting systems in order to enhance the quality of accounting information and strengthen the competitiveness of Algerian institutions.