The effect of digital transformation of accounting on the organization of chartered accountancy firms, in Morocco: an exploratory qualitative study

This paper examines the impact of digital transformation on the organizational structure of chartered accountancy firms in Morocco. Chartered accountancy firms, which specialize in accounting, financial reporting, and strategic advisory, are undergoing a major transformation due to digital advances in accounting. This qualitative study examines how this wave of digitization affects the organizational dynamics of these firms. Through interviews with representatives of ten accounting firms in different Moroccan cities, the study identifies key adjustments due to digitization. The findings highlight notable changes in job roles and responsibilities, increased communication and collaboration, and improvements in decision-making techniques. These insights contribute to providing deeper insights into the way virtual tools are reshaping traditional accounting structures and practices in Morocco, and provide valuable implications for practitioners and decision-makers.