In recent years, digital technologies and information systems for audit analysis in the accounting services industry have attracted academic attention to significant. The accompanying innovations in auditing and bookkeeping models have fundamentally changed auditing expectations and behaviors, placing enormous pressure on the accounting services industry. As a result, organizations of all types and sizes emphasize digital transformation, becoming more common and necessary across all business functions. This organizational change often maximizes results and profits in the accounting services industry. It can even complete audit checks and share accounting data to respond to market demands and gain a sustainable competitive advantage. Our findings suggest that successful digital transformation in the accounting services industry is a complex development process but an essential indicator of the future. More detailed conclusions can be summarized as follows: 1) The accounting service industry implements audit sharing under operating pressure; 2) The accounting service industry is gradually developing towards audit automation and intelligence; 3) The accounting service industry uses cloud computing, big data, and other tools to Integrate top audit accounting models to realize the digitization of audit accounting. Our findings provide a theoretical perspective for scholars studying digital transformation in accounting, bookkeeping, and auditing. Additionally, we offer practical insights to better the digital transformation of the accounting services industry. JEL classification numbers: M15, M42. Keywords: Digital transformation, Audit sharing, Robotic Process Automation (RPA), Cloud computing, Big data.

With the development of COVID-19, the corporate value evaluation model has gradually changed from traditional concepts to the digital information. This article aims to analyse how the value chain of human resource management practice creates competitive advantages and value for enterprises, focuses on the value chain model, and explores value activities in practice. The decision-making model and research topic direction of human resource management are put forward to provide a reference for personnel management. Combining AMO (ability, motivation, and opportunity), employee competence, employee motivation, employee opportunity, and to use the following formula to maximize the organization’s revenue. Digital transformation has improved the quality of human resource management. This study is based on the implementation of human resource management systems and human resources in listed companies in Taiwan. The survey results show that capital, employee engagement, organizational behaviour, and digital transformation help practitioners understanding. JEL classification numbers: M1, M12. Keywords: Enterprise Value, Competitive Advantage, Organizational Performance, Digital Transformation.