DIGITAL FINANCIAL REPORTING SYSTEMS AND FINANCIAL ANALYSIS
DOI:
https://doi.org/10.64734/bjss.2-1-07Keywords:
digital financial reporting, financial analysis, digital transformation, big dataAbstract
Today, rapid developments in digital technologies are radically transforming the financial reporting and analysis processes of businesses. The main purpose of this study is to examine the effects of digital financial reporting systems on financial analysis processes and to present the advantages these systems provide compared to traditional methods within a holistic framework. The study was conducted using the literature review method; fundamental digital technologies such as eXtensible Business Reporting Language (XBRL), Enterprise Resource Planning (ERP) systems, cloud-based accounting, and big data analytics were evaluated at a conceptual level. As a result of the evaluations, it was determined that digital systems have replaced traditional reporting based on periodic and static data production; thereby increasing data quality, minimizing the risk of error, and providing real-time access to information. Furthermore, it has been identified that financial analysis, which largely relies on historical data in traditional methods, has transformed into a proactive decision support mechanism capable of producing future-oriented strategic foresights (predictive analytics) thanks to big data and artificial intelligence integration. However, it was emphasized that risks such as data security and technical infrastructure deficiencies must be effectively managed, and it is recommended that businesses focus on digital transformation investments and human resources development.
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