Barriers to the implementation of digital accounting based on fourth industrial revolution technologies in Algeria (4IR): A field study

• Yehya DAHRAOUI

  Tissemsilt University

This research paper aimed to identify the most significant obstacles to the adoption of digital accounting based on Fourth Industrial Revolution technologies in Algeria. This aims to leverage the benefits of financial integration, eliminate the informal economy, and improve companies' vital and strategic decisions in a business environment characterized by global change and development. The study relied on an analysis of previous studies and a survey of a sample of 86 accountants. The study concluded that there are numerous legal, human, and financial obstacles, in addition to obstacles related to digital infrastructure. It also presented a set of recommendations that may assist in the implementation of modern digital accounting in the future.

• PDF

Copyright (c) 2025 Art Law and Accounting Reporter

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.