The primary objective of this research is to analyze the impact of digital transformation factors on the efficiency of the accounting system in Bank Melli Iran, considering the moderating role of board independence.To achieve this goal, the study first reviews theoretical foundations and relevant domestic and international research. In the next step, based on the research model and its dimensions, a researcher-developed questionnaire was utilized. The questionnaire was distributed among a sample of 150 managers and experts from the headquarters of Bank Melli and analyzed using descriptive and inferential statistical methods (hypothesis testing).The results, while confirming all research hypotheses, indicate that all digital transformation variables- including digital customer strategy (customer data analysis, integration of digital systems with accounting systems, automation of financial processes, digital communication with customers, and personalized digital services), both individually and collectively- alongside the moderating variable of board independence, have a significant and positive correlation and impact on the efficiency of the accounting system in Bank Melli. Finally, based on the research findings, recommendations are provided to enhance the impact of these digital transformation factors on the efficiency of the accounting system in Bank Melli Iran, considering the moderating role of board independence.
Parvazi et al. (2025) studied this question.