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Volume:7, Issue: 3
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Journal of European Economic History
2026, Volume:7, Issue: 3 : 1076-1092 doi: 10.61336/JEEH/23-3-70
Research Article
Digital Transformation, Automation, and AI Adoption in Accounting Practices in India: An Empirical Research Framework
1
Assistant Professor, Department of Commerce & Business Management, Veeranari Chakali Ilamma Women’s University, Hyderabad, Telangana. ORCID ID : 0000-0003-1551-3813
Received
Oct. 4, 2026
Revised
Oct. 10, 2026
Accepted
Oct. 18, 2026
Published
Oct. 31, 2026
Abstract

Digital transformation is reshaping accounting practices through cloud computing, Robotic Process Automation (RPA), Artificial Intelligence (AI), Machine Learning (ML), Data Analytics (DA) and intelligent Accounting Information Systems (AIS). These technologies offer opportunities to improve processing efficiency, information timeliness, error detection and financial reporting quality. However, their effectiveness depends on organisational readiness, data quality, internal controls, professional competence and governance mechanisms. In India, the coexistence of digitally advanced organisations and resource-constrained accounting practices provides a relevant context for examining the extent, determinants and consequences of technology adoption. This study proposes an empirical investigation into the relationships among digital transformation, accounting automation, AI adoption and accounting information quality in Indian organisations. Drawing on the Technology–Organisation–Environment framework and the DeLone and McLean information systems success model, the proposed research examines whether technological capability, organisational readiness, external pressures, employee competencies and governance arrangements are associated with technology adoption and accounting outcomes. A quantitative, cross-sectional survey of 120 accounting and finance professionals is proposed, subject to power analysis and verified access to respondents. The analysis will use descriptive statistics, reliability and validity assessment, exploratory and confirmatory factor analysis where appropriate, multiple regression and structural equation modelling where justified by the measurement model and sample. No primary data have been analysed for this manuscript; consequently, no empirical results or hypothesis-test outcomes are claimed. The proposed study aims to provide evidence on the conditions under which digital accounting technologies are associated with improved accounting information quality and to offer practical implications for Indian organisations, accounting professionals and policymakers.

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