Conceptual Model for Strategic Accounting Systems Strengthening Financial Transparency and Regulatory Compliance

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@article{1715327,
      author = {Delali Bola-Sadipe, Chime Aliliele, Emmanuella Ebubechukwu Eboh},
      title = {Conceptual Model for Strategic Accounting Systems Strengthening Financial Transparency and Regulatory Compliance},
      journal = {Iconic Research And Engineering Journals},
      year = {2019},
      volume = {3},
      number = {6},
      pages = {535-564},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1715327.pdf},
      abstract = {This study develops a conceptual model for strategic accounting systems aimed at strengthening financial transparency and regulatory compliance in contemporary organizations. The growing complexity of business transactions, heightened stakeholder expectations, and expanding regulatory requirements have made traditional accounting approaches insufficient for ensuring timely, accurate, and decision-useful financial information. In response, this paper proposes an integrated conceptual framework that positions strategic accounting systems as a dynamic mechanism for improving disclosure quality, internal control effectiveness, risk monitoring, audit readiness, and compliance performance. The model draws on insights from accounting information systems, corporate governance, compliance management, and strategic control literature to explain how accounting architecture can evolve from a record-keeping function into a proactive governance and accountability tool. The proposed model identifies five interconnected dimensions: data integrity and system reliability, regulatory alignment and reporting standardization, internal control automation, real-time monitoring and exception detection, and strategic decision support. These dimensions are linked to key organizational outcomes, including enhanced financial transparency, reduced reporting errors, improved fraud prevention, stronger regulatory responsiveness, and greater stakeholder trust. The framework also emphasizes the enabling roles of digital technologies such as enterprise resource planning systems, artificial intelligence-assisted analytics, blockchain-enabled verification, and dashboard-based compliance reporting in reinforcing system effectiveness. Furthermore, the model incorporates moderating factors including organizational culture, leadership commitment, staff competence, and regulatory volatility, recognizing that system performance depends not only on technical infrastructure but also on institutional readiness and governance discipline. By offering a structured explanation of how strategic accounting systems can align financial reporting processes with regulatory expectations, this study contributes to conceptual scholarship in accounting, governance, and compliance management. It provides a foundation for future empirical testing across sectors such as banking, public administration, healthcare, and manufacturing. The model is particularly relevant for organizations operating in highly regulated environments where transparency, accountability, and compliance are central to operational legitimacy and sustainability. Ultimately, the study advances the argument that strategically designed accounting systems are essential not merely for financial record management, but for institutional resilience, ethical reporting, and long-term regulatory confidence in an increasingly complex business environment globally today.},
      keywords = {Strategic Accounting Systems; Financial Transparency; Regulatory Compliance; Accounting Information Systems; Internal Controls; Corporate Governance; Financial Reporting; Risk Monitoring; Compliance Management; Conceptual Model.},
      month = {December},
      doi = {https://doi.org/10.64388/IREV3I6-1715327}
  }