التوجه نحو التحول الرقمي كآلية لتحسين الأداء المالي

Abstract

This study aimed to highlight the role of strategic orientation towards digital transformation in its various dimensions as a mechanism for improving financial performance in economic enterprises, with a case study applied to the Regional Directorate of "Mobilis" in Setif during the period from (2020 to 2024). To achieve the study's objectives and test the hypotheses, a descriptive-analytical approach was utilized in the theoretical framework to review digital transformation concepts and financial performance indicators. Additionally, a case study approach was adopted in the practical framework by analyzing the company's financial statements (balance sheets and income statements) and processing statistical data related to Electronic Payment terminals (POS/TPE). The study revealed several important findings, most notably a clear and positive correlation between the growth of modern digital technologies and the improvement of Mobilis's financial performance indicators.Digital transformation played a key role in boosting operational efficiency, expediting cash flow liquidity, and optimizing the financial structure by lowering external debt from 46% in 2020 to 42% in 2024. The findings also highlighted variations in economic profitability ratios during the early years, attributed to significant technology-related capital investments, before showing signs of stabilization and gradual improvement. As a result, the study emphasized the importance of ongoing digital infrastructure upgrades and advancing technological training for personnel to sustain and enhance financial performance quality.