Background/Purpose: The global financial industry is undergoing a significant digital transformation, with banks increasingly adopting sophisticated digital accounting systems to manage their operations. While the qualitative benefits of this shift are widely acknowledged, there remains a critical need for a focused empirical analysis on its direct financial impact on the banking sector. This study aims to fill this gap by investigating the relationship between the success of digital accounting systems and the financial performance of commercial banks in a contemporary context [14, 16].

Methods: A quantitative research approach was employed, utilizing a cross-sectional survey to collect data from professionals within the banking sector. The study's theoretical model, built upon the DeLone and McLean IS success model [28], was tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) [2]. The research instrument was designed to measure key constructs including system quality, information quality, and service quality of digital accounting systems, and their effect on various financial performance metrics [22].

Results: The analysis revealed a significant positive relationship between the success of digital accounting systems and the financial performance of the surveyed banks. Specifically, the quality of digital accounting information and the efficiency of the systems were found to be strong predictors of improved financial outcomes. These findings indicate that strategic investment in and effective implementation of digital accounting technology can directly enhance a bank's profitability and operational efficiency.

Conclusion: This study provides robust empirical evidence that the success of digital accounting systems is a key driver of financial performance in the contemporary banking sector. The findings have important practical implications for bank management, highlighting the need to prioritize system quality and user-centric design to maximize financial returns. Future research could explore the moderating role of different organizational cultures or regulatory environments on these relationships.

Digital Accounting, Financial Performance, Banking

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