المجلة الدولية للعلوم والتقنية

The main goal of this study is to identify the obstacles to implementing digital transformation in higher technical educational institutions from the perspective of specialized accounting faculty members. The study followed a descriptive-analytical methodology, and to achieve its objectives, a questionnaire was designed and distributed to 25 faculty members, resulting in 22 retrieved questionnaires and 22 missing ones. The study uncovered several key findings: Firstly, the implementation of digital transformation in higher educational institutions encounters various challenges, notably financial and material obstacles, which ranked highest at an average of 4.00. Secondly, administrative and technical barriers followed as the second most significant challenge, averaging 6.92. Lastly, obstacles related to human resources ranked third, with an average of 3.960. The study provided several recommendations, including the need for a clear and comprehensive vision for implementing the digital transformation process in higher educational institutions. Additionally, providing the necessary infrastructure for digital transformation in higher educational institutions is crucial. Keywords: obstacles - digital transformation - higher technical educational institutions