In terms of practical contributions, companies in emerging markets should focus on fostering digital transformation to enhance accounting and decision-making effectiveness to improve performance. In addition, companies in emerging markets should promote all digital leadership roles, which are important moderating factors that increase the effectiveness of digital transformation in enhancing accounting decision-making and company performance. Therefore, the purpose of this research is to investigate the impact of transformation and digital leadership on improving accounting effectiveness, decision-making quality and company performance.

The method of this research is field and factor analysis. The statistical population includes people active in the accounting profession, and the questionnaire information was completed in 1404. The results showed that transformation and digital leadership have a direct effect on improving accounting effectiveness, decision-making quality and performance of companies, and attracting uncertainty and dreaminess have a moderating role, and on the relationship between transformation and digital leadership on improving accounting effectiveness, decision-making quality and The performance of companies has an impact.