<![CDATA[This study compares the efficiency and effectiveness of accounting processes between manual and digital data-based accounting systems, highlighting the potential, challenges, and strategies for implementing digital systems in organizations. The results indicate that digital data-based accounting can improve efficiency by accelerating transaction recording, data processing, and presenting more accurate financial reports. Furthermore, work effectiveness is also enhanced by the availability of real-time information that supports rapid and accurate managerial decision-making. Implementing digital systems offers significant potential for improving the quality of accounting processes, such as transparency, cross-departmental data integration, and increased organizational accountability. However, implementing these systems also faces several challenges, including limited human resources, high technology investment costs, and data security risks. To optimize the implementation of digital data-based accounting, organizations need to implement a well-planned strategy, including increasing human resource capacity through training, strengthening technological infrastructure, and implementing sustainable data security policies. Therefore, digital data-based accounting can be an efficient and effective solution that supports organizational sustainability in the era of digital transformation.]]>
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