“…The perception of Romanian accountants in the healthcare industry regarding the usefulness of CAT represents exogenous variables of the theoretical research model, which determine the latent variables of innovative CAT usefulness and traditional CAT usefulness. The latent variable DT influence has antecedents defined based on the literature in the field: trust, security, rapidity, customization, and accessibility [ 70 , 71 , 72 , 73 , 74 , 75 ]. The extent to which the application of CAT could be improved by implementing DT, in the perception of Romanian accountants in the healthcare industry, defines two other latent variables which have as antecedents the four traditional CAT (SC, AC, PC, and MC) and the four innovative CAT (ABC, TC, LC, and KC) improved through DT.…”