Analysis of Approaches to Enhancing Corporate Accounting Information Quality in the Context of Digital Transformation

Abstract

Digital transformation is profoundly reshaping corporate operational models and information ecosystems, imposing new requirements and challenges on the quality of accounting information. This research systematically analyzes the intrinsic mechanisms through which digital transformation affects accounting information quality, identifies the key factors influencing this quality, and constructs synergistic pathways for its enhancement. The study finds that digital technologies exert multidimensional impacts on the timeliness, reliability, and relevance of accounting information by reshaping information generation processes, transforming data environments, and reconstructing internal control systems. Key variables constraining information quality are identified as corporate data governance capabilities, the evolution of information system architecture, and organizational cognitive skill structures. Based on these findings, the study proposes three synergistic pathways: enhancing information transparency through full-chain integration; establishing a dynamically compliant closed-loop management mechanism; and extending information value by deepening the integration of operational and financial data. This paper provides an integrated analytical framework and actionable guidance for enterprises to systematically improve accounting information quality in the digital era.