Research on the impact of digital transformation in the accounting industry on the performance of accounting firms : a case analysis of small-scale accounting firms

Abstract

As China's economy continues to grow and its market economy deepens, the number and scale of enterprises continue to expand. This has led to an increase in demand for professional accounting services, including auditing, consulting, taxation and other services. The background of this study is that the popularity of digital transformation in small accounting firms is relatively low, and understanding the impact of digital transformation on corporate performance has important reference value for the industry. Therefore, this article constructs a theoretical model based on proven theories such as motivation theory (including two-factor theory) and human capital theory. Then, the questionnaire survey method was used to collect data, and SPSS was used to conduct Spearman correlation analysis, regression analysis, and other analysis methods to summarize the specific relationship between various factors related to the firm. To a certain extent, it fills gaps in academic research, provides decision-making support for practice, and promotes industry development