DIGITAL TRANSFORMATION IN COMMERCE, FINANCE, AND ACCOUNTING

Abstract

Abstract:The pervasive integration of digital technologies has fundamentally redefined the operational paradigms of commerce, finance, and accounting. This paper explores the multidimensional impact of Digital Transformation (DT) across these interconnected sectors, focusing on the adoption and efficacy of Artificial Intelligence (AI), Robotic Process Automation (RPA), and Blockchain technology. Through a systematic qualitative review of recent literature and industry frameworks, this study examines how traditional financial workflows are evolving into automated, data-driven ecosystems. The findings indicate that while DT significantly enhances real-time reporting, fraud detection, and transactional efficiency, organizations face substantial barriers, including high implementation costs, data security vulnerabilities, and a growing digital skills gap. The paper concludes that successful digital transformation requires not only technological investment but also a strategic realignment of organizational culture and regulatory compliance frameworks. Future research trajectories emphasize the need for standardized continuous auditing protocols and scalable decentralized finance (DeFi) architectures.