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article · International Journal of Academic Research in Accounting Finance and Management Sciences

Digital Transformation of Accounting Information in the Educational Sector of the Upper East Region of Ghana

2026Open accessUniversity of Ghana

Abstract

HRMARS - Digital transformation employs digital technologies to develop novel business models, processes, and organisational frameworks. The Internet has rendered digital transformation essential since the 1990s. The objective of the study is to evaluate digital transformation in accounting information within the educational sector of Ghana's Upper East Region. Positivist, quantitative deductive study investigates the impact of digital transformation on accounting information within the education sector of Ghana's Upper East Region. A purposive sample of 300 accounting professionals is employed. To discover relationships affecting accounting system digital transformation, SPSS was used to analyse a Likert scale questionnaire comprising several statements. The research found that human, organisational, technological, and environmental factors cause accounting information digitalisation. Accounting data is digitalised by these reasons. Accounting Information Systems may reduce costs and enhance accounting data accuracy. Digital accounting transformation in education is poorly documented in Ghana's Upper East Region. Without considering education, previous research focused on big data analytics, accounting information systems, digital business transformation, and external audits. Limited sample size and regional concentration on Ghana's Upper East accounting personnel limit generalisability. Research should include different locations and aspects to better understand the accounting digital shift.

Research topics

  • Financial Reporting and XBRL
  • Innovations and Analysis in Business and Education
  • Accounting Education and Careers

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DOI: 10.6007/ijarafms/v16-i2/28055

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