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International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

The Impact of Digital Transformation on Financial Sustainability in Charitable Organizations in the United Arab Emirates: Dar Al Ber Society as a Model

Younis Saeed Alzaabi, Ahmad Bin Che Yaacob

http://dx.doi.org/10.6007/IJARAFMS/v16-i3/28647

Open access

Despite the government vision to enhance digital transformations, charitable organizations in the United Arab Emirates (UAE) are facing challenges to adapt to these changes in order to maintain financial sustainability as well as to gain trust from the stakeholders. Thus, this study aims to evaluate the impact of digital transformation on financial sustainability in the Dar Al Ber Society in the UAE. Using the descriptive analytical method, data were collected from 231 employees out of a population of 785 through a questionnaire. The study measured four dimensions of digital transformation: digital infrastructure, digital systems and applications, e-services, and cybersecurity and data protection, and their effect on financial sustainability dimensions: diversification of funding sources, efficiency of financial resource management, continuity of financial flows, and donor trust and financial transparency. Results revealed high levels of both digital transformation M = 4.14 and financial sustainability M = 4.07. Regression analysis confirmed a positive and statistically significant impact of digital transformation on financial sustainability ? = 0.697, p < 0.05, explaining 48.6% of the variance R² = 0.486. Among the dimensions, e-services had the strongest impact ? = 0.726, followed by digital systems and applications ? = 0.641, digital infrastructure ? = 0.604, and cybersecurity and data protection ? = 0.568. The study concludes that digital transformation is a strategic necessity for charitable organizations to enhance efficiency, transparency, and donor trust. It recommends continued investment in digital infrastructure, AI-based donation systems, cybersecurity, and staff training to sustain financial performance.

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Alzaabi, Y. S., & Yaacob, A. B. C. (2026). The Impact of Digital Transformation on Financial Sustainability in Charitable Organizations in the United Arab Emirates: Dar Al Ber Society as a Model. International Journal of Academic Research in Accounting, Finance and Management Sciences, 16(3), 144–166.