Digital Ledger Optimization Techniques for Enhancing Transaction Speed and Reporting Accuracy in Accounting Systems

Abstract

This quantitative study examined how digital ledger optimization techniques influenced transaction speed and reporting accuracy in accounting systems using archival operational data. A panel dataset comprising 360 unit–period observations from 30 accounting environments observed over 12 reporting periods was analyzed. Optimization intensity was measured across three layers—data, process, and control—while transaction speed was captured through posting latency, throughput, and queue waiting time, and reporting accuracy was measured using reconciliation mismatch rates, journal error rates, and correction entry frequency and value. Descriptive results showed that median posting latency was 9.6 seconds, while tail latency reached 44.2 seconds at the 95th percentile, confirming pronounced peak-load effects. Regression findings indicated that data-layer optimization was strongly associated with reduced posting latency (β = –0.41, p < .001), while process-layer optimization was most strongly associated with increased throughput (β = 0.39, p < .001). Control-layer optimization demonstrated the strongest relationships with reporting accuracy outcomes, including lower reconciliation mismatch rates (β = –0.51, p < .001) and reduced correction entry frequency (β = –0.53, p < .001). Moderation analysis revealed that validation strictness reduced the magnitude of batching-related speed gains (interaction β = 0.13, p = .020), while automation maturity strengthened the relationship between optimization intensity and reporting accuracy (interaction β = –0.15, p = .009). Robustness checks confirmed that results remained stable when alternative dependent-variable definitions were applied, including tail latency and mismatch value. Overall, the findings demonstrated that transaction speed improvements were most strongly associated with data- and process-layer optimization, while reporting accuracy improvements were primarily associated with control-layer practices. The study provided empirical evidence that layered digital ledger optimization contributed to faster processing and more reliable financial reporting under real operational conditions.