Chapter 5: The Pioneering Role of Digital Transformation Technology in Developing the Accounting Profession in Jordan: A Field Study

This study aims at identifying the extent of the pioneering role of digital transformation technology in developing the accounting profession in Jordan from the point of view of Jordanian Certified Public Accountants. It also aims at identifying the obstacles that may limit the benefit from the pioneering role of utilizing this technology. To achieve the objectives of the study, the researcher developed a questionnaire to collect data, where the study population consisted of 362 certified accountants. A random sample of 218 certified accountants has been selected including accountants and workers in the auditing offices in Jordan, and the branches of major international audit firms (Big Four), which constitute almost 60% of the study population. The number of distributed questionnaires was 218, 124 questionnaires were recovered to identify them, and 4 questionnaires were excluded because of completeness of answers, and the number of questionnaires approved for the purposes of analysis and research was 120, representing 55.1% of the distributed questionnaires, and 33.2% of the study population. The study showed several results, including: High pioneering role of digital transformation technology in accounting profession development in Jordan, low presence of obstacles that may limit the benefit from the pioneering role of digital transformation technology in accounting profession development in Jordan. The researcher presented many recommendations, including: Enhancing the benefits from the pioneering role of digital transformation technology in accounting profession development.