The impact of digital communication strategies on the effectiveness of strategic planning in financial auditing firms in the Kingdom of Bahrain

Vollständiger Abstract

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This study aims to examine the extent of adopting digital communication strategies (information, persuasion, dialogue, and consensus-building strategies), evaluate the level of strategic planning effectiveness, and assess the overall impact of digital communication strategies on strategic planning effectiveness within financial audit firms in the Kingdom of Bahrain. To achieve these objectives, the study employed a descriptive -analytical methodology. Primary data were collected using a structured questionnaire administered to a survey sample of (50) professionals in Bahraini audit firms (66% male, 34% female; 70% holding a Bachelor's degree). The statistical analysis revealed that financial audit firms utilize digital communication strategies at a high level of effectiveness, with an overall relative importance of (78%). The "dialogue strategy" ranked first (78.8%), followed by the "information strategy" (78%), "consensus-building strategy" (77.4%), and "persuasion strategy" (75.8%). Furthermore, strategic planning effectiveness scored high, with a relative importance of (75.6%). Multiple regression analysis confirmed a statistically significant impact of digital communication strategies combined on strategic planning effectiveness (R = 0.556, F = 77.974, p < 0.01). Specifically, consensus -building, information, and persuasion strategies showed statistically significant individual impacts, whereas the dialogue strategy did not show a direct significant impact in the regression model. Based on these findings, the study recommends enhancing the quality of digital data provided to stakeholders, refining media messaging clarity, and aligning digital communication processes to foster institutional synergy and audience trust.