Abstract
In the modern era, providing them with modern tools and technologies that This research aims to study the impact of digital transformation in accounting and its role in reducing poverty. Digital transformation is one of the most prominent developments witnessed by institutions contribute to improving financial and administrative performance. The research problem lies in the main question: Does digital transformation in accounting have an impact that can contribute to reducing poverty? This research aims to demonstrate the impact of digital technologies on developing accounting practices and improving financial resource management, which positively impacts economic and social development. To achieve these objectives, the study is divided into several sections. The first section of Chapter Two addresses the concept of digital transformation, its importance, objectives, characteristics, and types. It also explores the dimensions of digital transformation: the technical, human, and organizational dimensions, recognizing their crucial role in the success of digital transformation within institutions. The second section examines the concept of accounting and the impact of digital transformation on it. This section clarifies the role of modern technologies in developing accounting systems and improving the efficiency of financial and accounting processes. The research concludes that digital transformation contributes to the development of accounting practices by enhancing the accuracy of financial information and strengthening transparency and oversight. This, in turn, helps improve financial resource management and supports decision-making, which can indirectly contribute to economic development and poverty reduction.