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Digital Transformation And Accounting Governance In State-Owned Enterprises In The Drc

Digital Transformation And Accounting Governance In State-Owned Enterprises In The Drc

Paperback

Business General

ISBN10: 663058600X
ISBN13: 9786630586008
Publisher: Our Knowledge Publishing
Published: Oct 8 2026
Pages: 76
Weight: 0.25
Height: 0.18 Width: 6.00 Depth: 9.00
Language: English
Digital transformation is a driver for modernizing public finances and strengthening local governance. This book analyzes its contribution to the accounting governance of Decentralized Territorial Entities (ETDs) in the City-Province of Kinshasa, based on six municipalities: Bandalungwa, Gombe, Kalamu, Kinshasa, Limete, and Lingwala. The study combines descriptive, analytical, and comparative methods with literature review, questionnaire surveys, and semi-structured interviews. Data collected from 36 public management stakeholders reveal uneven digitization, characterized by the predominance of manual procedures, inadequate ICT infrastructure, a lack of digital skills, and financial constraints. Despite these limitations, digital technology appears to be a lever for improving transparency, the reliability of financial information, the traceability of transactions, budgetary efficiency, and internal control. The book proposes a digital accounting governance model based on an Integrated Digital Accounting Management System (SIGCN), designed to support the modernization of Kinshasa's municipalities.

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Business General