Name: Fatima A. Algazo
Lecturer
Northern Border University
Email: fatemah.alsaleh@nbu.edu.sa
Name: Zain ALDahabi
Lecturer
Northern Border University
Email: 2370454767@nbu.edu.sa
Name: Amal Marshed Alanazi
DR, Northern Border University
Email: Amal@arar.net
Name: Reem Mohammed Jahaz Alharbi
Lecturer
Northern Border University
Email: reem.alharbi@nbu.edu.sa
Name: Mashal Alromaih
Lecturer
Northern Border University
Email: Mashal4355@gmail.com
Name: Rawan Alhazmi
DR, Northern Border University
Email: Rawan.alhazmi@nbu.edu.sa
“Digital Reporting and Accountability Systems: A Theoretical Framework with Insights from Saudi Arabia’s Vision 2030.”
Abstract
Digital reporting has transformed accountability frameworks, improving data timeliness, accessibility, and openness in both the public and private sectors. This study looks into the impact of digital reporting on accountability systems, focusing on important changes, difficulties, and future potential. Using a theoretical approach, the study focuses on how digital platforms strengthen supervision, develop trust, and promote an accountable culture. The study investigates Saudi Arabia’s digital transformation initiatives, such as Vision 2030 and the Absher platform, to see how emerging economies may integrate digital reporting into their accountability systems. The findings underline the need for transparency, efficiency, and stakeholder participation, as well as concerns about data security and resistance to change. The essay concludes with policy recommendations about how to use digital reporting to promote governance and accountability.
Keywords: Digital Reporting, Accountability Systems, Transparency, Digital Transformation.
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