THE IMPACT OF DIGITAL COMMUNICATION TOOLS ON THE ACCURACY AND EFFICIENCY OF FINANCIAL REPORTING

This study aims to map the impact of digital communication tools on the accuracy and
efficiency of financial reporting in response to the continuous evolution of technological
innovations. The focus of this research is to delve deeper into how digital communication tools
significantly influence the financial reporting process, referencing relevant prior studies and
communication theories. By employing constructivism and a literature review method of 30
related journal articles, this study is expected to provide insights and experiences on the use of
digital communication tools in financial reporting across various sectors as considerations for
adopting technology through its impact. The Diffusion of Innovations Theory is used to
understand how digital communication tools are adopted and their considerations in enhancing
financial reporting outcomes. The results of this study are expected to provide an overview and
insights into the impact of digital communication tools through five key factors of innovation
diffusion related to accuracy and efficiency to be considered for innovation adoption and
strategies to improve performance in financial reporting.