Jumman Sani*
The global trend toward digital transformation highlights how technology may improve accounting accountability,
transparency, and fraud prevention. However, laborious procedures, corruption, and erroneous data are problems in poor
nations like Bangladesh. This study looks at how digital tools and fin-tech may increase data accuracy, efficiency, and real-time
reporting. Notwithstanding these advantages, adoption is hampered by issues such a lack of infrastructure, difficulties with
regulations, cultural resistance, and a lack of skilled workers. Research shows a digital divide, with 15% of SMEs adopting digital
technologies compared to 65% of large firms. Solutions include government funding, financial incentives, capacity-building,
legislative changes, and awareness raising.