The Readiness of the Chamber of Commerce, Industry, and Agriculture for Transition to Electronic Accounting: A Field Study at the Chamber of Commerce, Industry, and Agriculture – Janzour

Abstract

In light of the accelerating shift toward digitalization, this study aims to assess the readiness of the Chamber of Commerce, Industry, and Agriculture to adopt electronic accounting systems, regarded as a fundamental pillar for enhancing financial performance efficiency and institutional transparency. The study employed a descriptive-analytical methodology, utilizing a structured questionnaire distributed to chamber employees. A total of 35 questionnaires were disseminated, of which 32 were returned and subsequently analyzed using the SPSS software to derive statistical indicators and test the validity of the hypotheses. The analytical framework was grounded in the TOE model, which encompasses three core dimensions: technology and infrastructure, organizational culture and leadership, and human resources. Findings revealed promising indicators of organizational readiness, particularly in terms of top management support and institutional flexibility. However, significant challenges emerged, including limited automation, insufficient digital competencies, and inadequate technical infrastructure in key departments such as finance. At the human capital level, the study highlighted notable disparities in employees’ digital skills, coupled with deficiencies in training and capacity-building programs, reflecting a strategic challenge that must be addressed to ensure the success of digital initiatives. Moreover, several technical, organizational, and legislative barriers were identified, such as weak technological infrastructure, absence of clear digital policies, and shortcomings in regulatory frameworks governing digital practices, including electronic signatures and digital invoicing. These findings underscore the urgent need for comprehensive legislative and structural reforms. The study concludes that the Chamber of Commerce, Industry, and Agriculture represents an institutional model in a transitional phase, characterized by a clear intent and willingness to embrace digital transformation. Nevertheless, success requires an integrated development plan encompassing infrastructure modernization, investment in human capital, alignment of digital vision, and establishment of a supportive legal framework. Ultimately, the adoption of electronic accounting systems should not be perceived merely as a technical option, but rather as a strategic trajectory that reshapes institutional structures and strengthens competitiveness in the contemporary business environment.