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Integration of Digital Business Processes and Financial Analysis in Modern International Business

Year: 2026

Type: article

Abstract: Purpose: To examine the impact of digital transformation on enterprise efficiency and financial performance and identify the key mechanisms through which digital technologies improve business process management in international companies. Design/Methodology/Approach: The study employed a secondary statistical analysis of publicly available financial data from 100 large international companies in five sectors. The sample was compiled from the Fortune Global 500 and Forbes Global 2000 rankings. Comparative analysis and statistical testing were applied to evaluate differences in financial performance among firms with varying levels of digitalisation. Research Limitation: The analysis is limited to secondary financial data from large international companies. Survivorship and listing bias are possible, and differences are not adjusted for size, capital or sector. Future research should incorporate longitudinal and firm-level analyses. Findings: Companies with higher levels of digital integration demonstrated superior financial performance, including higher return on assets, return on equity, and revenue growth. Statistical testing confirmed significant differences in financial indicators between firms with different levels of digitalisation. Practical Implication: The findings support developing digital transformation strategies that improve business processes and financial management. Social Implication: Digital transformation may promote innovation, competitiveness, and sustainable organisational development. Originality/Value: The study provides empirical evidence linking digital integration with enterprise financial performance and measures integration by how many of the four management systems a firm has implemented, rather than by one or two systems.

Source: African Journal Of Applied Research

DOI: 10.26437/ba7z3581

Authors: O. Ptashchenko, I. Murenets, V. Okhota, O. Kazak, V. Makarenko

Institutions: West Ukrainian National University, Simon Kuznets Kharkiv National University of Economics, Borys Grinchenko Kyiv Metropolitan University, National Guard Military Academy of Ukraine

Language: English

Topic: Digital Innovation in Industries

Subfield: Management of Technology and Innovation

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Decent work and economic growth, Industry, innovation and infrastructure

Open Access status: diamond

OpenAlex ID: W7224849220

FWCI:

Cites: 28

Cited by:

Related to: 10