Digital transformation has become one of the key trends in accounting, as organizations increasingly use technologies such as cloud computing, automation, and artificial intelligence to improve efficiency and support decision-making. At the same time, growing economic uncertainty has increased the need for timely and reliable financial information, highlighting the importance of digital tools in accounting processes. This paper examines the level of digitalization in accounting practices and its perceived impact on reporting quality, timeliness, and organizational resilience, with a particular focus on accounting practice in the Republic of Srpska. The study is based on a survey conducted among accounting professionals in Republika Srpska and focuses on their perceptions of the use and effects of digital tools. The findings provide insight into current trends and emphasize the role of digital transformation in addressing the challenges of economic uncertainty in a specific regional context.

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