2.1. Corporate Digital Transformation Strategy
International Business Machines (IBM) [
12] defined digital transformation as a strategic change in a business model that manifests by integrating traditional elements with digital elements. The result is a new business model based on the paradigm of digital transformation. For International Data Corporation (IDC) [
13], digital transformation represents an innovative and continuous process of adapting the organization to the new realities of society, including innovation. Furthermore, Ismail et al. [
14] considered that implementing digital technologies creates significant added value through their innovative character, affecting essential areas of the organization, such as management, marketing, and accounting. Finally, Kim and Kim [
6] viewed digital transformation as a management strategy that assists the organization in satisfying the needs of existing customers to a greater degree and creating new markets by adapting traditional organizational processes to the ways of conducting activities based on digital technologies, such as AI, BD, BC, and CC.
Multinational organizations adapt to new customer demands by adopting digital technologies to maximize profits while maintaining and increasing competitive advantages. Though digital transformation strategies vary, it is essential to ensure the technological capabilities to produce and use data [
15].
Chanias et al. [
16] showed that the development of technologies for collecting, managing, and processing data, as well as adopting decisions, must be the basis of fundamental strategies of innovation, management, and marketing. Contemporary organizations are restructuring their activities and adapting their business models, giving birth to a new digital ecosystem that transcends the traditional corporate environment [
17]. These organizations introduce the innovation process into the organizational culture, focusing change management in the development, production, marketing, and accounting fields on the new coordinates of digital transformation.
Warner and Wäger [
18] analyzed the resources and digital technological innovation within financial accounting and managerial information systems that directly affect project management through increasing transparency, accessibility, and speed of digital activities. Various researchers have emphasized the fundamental change in the financial-accounting sector through digitization using BC, BD, and CC, creating a new business model—fintech [
19,
20,
21,
22,
23,
24,
25]. At the foundation of digital transformation is the collection and sharing of data through CC, BD, and BC, but the engine of digital transformation are AI technologies that allow the substitution of the human factor by the machine under certain conditions [
26,
27,
28,
29,
30,
31]. As a result, the entire value chain within the organization is increasingly digitized, from developing products and services to selling and then analyzing the efficiency and effectiveness of the activities carried out. All this takes place within a segmented or integrated digital platform, on top of which are AI solutions that are increasingly taking over one of the essential management processes of the organization: the decision-making process.
2.2. Digital Transformation of Financial Accounting and Managerial Information Systems
Digital technologies are transforming financial, accounting, and managerial information systems, affecting management, marketing, and accounting professional activities. The technological transformations of financial, accounting, and management information systems have been extensively researched in recent years [
32,
33,
34,
35], reviewing the challenges and opportunities offered by new technologies. Financial, accounting, and managerial information systems can undergo fundamental changes due to implementing digital technologies, but new paradigms are necessary to understand new ways of carrying out activities [
36].
Although various types of research highlight the impact of digital transformation on accounting and managerial information systems [
37,
38,
39,
40,
41], there have not been many empirical studies as a result of the implementation of digital technologies in a disparate way and based on the expertise of IT specialists, and even less on the experience of professionals in management. That is why it is necessary to understand the perception of those who use financial, accounting, and managerial information systems in project management.
Most studies focusing on the digital transformation of accounting and management information systems have BD as their target technology because it greatly facilitates the activity of the accelerated increase in the volume of data necessary for decision-making. Whether researching the strategic change of the accounting profession [
42] or the relationship between the impact of BD on financial, accounting, and management information systems and corporate reporting [
43], researchers have revealed the absolute necessity of implementing this technology in the operation of financial, accounting, and managerial information systems.
Although AI is still in the early stages of implementation within accounting and managerial information systems, the basis of some activities in fields such as management and marketing, several researchers have addressed the impact of AI on financial, accounting, and managerial information systems [
44,
45,
46,
47,
48,
49].
One of the technologies investigated concerning financial, accounting, and managerial information systems is BC. BC is a data register ensures transparency, accessibility, security, and safety. Various researchers have analyzed the impact of BC on financial, accounting, and managerial information systems [
35,
50,
51,
52,
53], as well as its implications for the safety and security of the contained data [
54]. Yu et al. [
51] argued that public blockchains could be used as a platform for firms to voluntarily disclose short-term information: “In the long run, the application could effectively reduce errors in revenue disclosure and management, increase the quality of accounting information, and alleviate information asymmetry” Karajovic et al. [
52] (p. 37). presented a more conceptual and philosophical idea for the long-term implications of blockchains.
Gardner and Bryson [
55] explored the impact of technological transformations on financial, accounting, and managerial information systems, and also highlighted one of the main characteristics of technological innovation: that innovation destroys jobs and creates new jobs at the same time, but with a higher required skill level. Gardner and Bryson [
55] (p. 42) described: “three levels of innovation within organizations: process, product, and business model innovations”. Process innovations involve introducing new technologies into the organization’s current activities and implicitly into the financial, accounting, and managerial information systems. Product innovations imply the emergence of IT solutions based on new technologies that lead to the improvement of existing products. The third level involves a paradigmatic change, creating new business models, including complete digital transformation. For this, organizations must have partnership agreements with digital technology companies and implement new technologies in a planned and strategic manner in financial, accounting, and managerial information systems, so that project management activities are redefined by the new digital bases.
2.3. Digital Transformation Influence on Project Management
Considering the complexity of project management, digital technologies greatly facilitate project tasks. Project management is a multidimensional structure that includes a series of activities from different subfields of management: strategic management (through project planning and scheduling), human resources management (project staff management), financial accounting management (budgeting activities), risk management, and quality management. Approaching the complexity of projects with the help of new technologies and digital transformation makes the work of professionals in the field much more accessible [
56,
57], which causes profound changes in project management. In addition, the possibility of upgrading IT solutions based on new digital technologies increases users’ perception of ease of use [
58].
Digital transformation in project management will lead to an increase in the number of projects as a result of the increased ability to manage large volumes of data and make quick decisions, but it could also influence the perception of many project activities, which could be transferred in whole or in part to AI solutions. Furthermore, the innovativeness of new digital technologies determines an increase in the efficiency and effectiveness of projects [
9].
Regarding project management processes, CC ensures transparency, high data accessibility, and extended communication possibilities with clients or project product recipients [
59,
60,
61,
62,
63]. Furthermore, AI provides tools for repetitive decision-making in projects and extended costing and forecasting capabilities [
56]. As a result of the implementation of digital technologies and the possibility of managing large volumes of data, the decision-making process substantially changes in terms of speed and quality assurance. In addition, the use of digital technologies and the implementation of dedicated IT solutions facilitate the planning and monitoring of projects, including, for example, the continuous evaluation of their effectiveness [
64].
These new digital technologies help improve existing software (e.g., MeisterTask, Basecamp, Teamwork Projects, Trello, etc.) by adding the autonomy feature. As a result, IT solutions implemented in project management that include technologies such as BD, AI, CC, and BC will be able to perform repetitive tasks without the intervention of the human factor [
62]. In addition, the operational costs for running the projects decreased due to the reductions in human resource costs and the reduction of the execution durations of the project phases [
56,
61,
62,
63].
Based on the results of previous research, the paper proposes the following hypothesis:
Hypothesis H1: Innovativeness and complexity are the characteristics that most influence the efficiency and effectiveness of activities in the perception of project management specialists.
The most important aspect of digital transformation in project management is the users’ acceptance of implementing new digital technologies within existing IT solutions and their actual use due to the perception of increased efficiency and effectiveness of the activity. Even if companies invest in implementing new digital technologies, it is necessary to understand the acceptance by users of the new technologies [
65,
66]. The TAM model proposed by Davis [
10] has been widely used in the literature during the adoption of new technology by users [
11]. TAM starts from the premise that the technology adoption rate does not depend on its features, but on how these features are reflected in users’ perceptions [
11]. Based on TAM, some researchers have studied the relationship between perceived usefulness (PU) and perceived ease of use (PEU), and users’ behavioral intentions to use newly introduced technology [
66,
67,
68,
69,
70,
71,
72]. Davis [
65] and other researchers, who developed the TAM model, showed that behavioral intention (BI), determined by PU and PEU, influences actual use (AU), studying and analyzing why people accept or not the implementation of new technologies in financial, accounting and managerial information systems of the organization. All other external factors indirectly influence BI through PU and PEU. Thus, the model’s endogenous variables, PU and PEU, are the critical variables for TAM. New digital technologies strongly impact project management and how activities are carried out in project-based organizations. Measuring the degree of acceptance by project management professionals of new particular technologies is a gap that the current paper addresses using the TAM model, which has been widely used in other fields.
Figure 1 illustrates the research model of accepting digital technologies within financial, accounting, and managerial information systems to digitize project management processes.
After considering the results of previous papers on the TAM model, the current paper proposes the following hypothesis:
Hypothesis H2: PU and PEU positively directly and indirectly influence BI and AU, respectively, in terms of the perception of project management specialists.
Within the TAM model applied to the acceptance of new digital technologies in project management, we selected, based on the literature review [
10,
11,
66,
67,
68,
69,
70,
71,
72], as antecedents of PU innovativeness, autonomy, cost, and antecedents of PEU customization, complexity, and speed (
Figure 1). In addition, based on the findings in the literature on the acceptance of technologies within financial, accounting, and managerial information systems [
1,
2,
6,
9], we introduced, as an endogenous variable of the model the performance (P), which has antecedents the efficiency and effectiveness perceived by users. Therefore, the increase in P due to increased perceived effectiveness and efficiency affects future BI and AU. As a result, the current paper proposes the following hypothesis:
Hypothesis H3: P significantly positively influences BI and AU in the perception of project management specialists.