The discussion needs more development. Three pages does not demonstrate synthesis and analysis in depth on a topic with a considerable amount of literature out there on the two theories and the topic. . The key constructs of two theories are thoroughly analyzed and apply specific theories related to the dissertation topic. The two theories to be considered are Fraud Triangle Theory and Activity Theory. Each theory is compared and contrasted (p. 5) with an analysis of the theoretical implications related to the dissertation topic. The Activity Theory is chosen for the dissertation topic.. [R3] .Theoretical implications of the research literature are not analyzed, nor are the theories comprehensively applied to the dissertation. The key concepts of activity theory, for example, are not described, nor is the relevance of the concepts applied to the dissertation. "Activity Theory, rooted in the works of Vygotsky, Leont'ev, and others, offers a framework for understanding the complex interactions between people and their environments, emphasizing the social and cultural contexts of activities (Engestrm, 1987)." Each of the concepts comprising the theory could be discussed in more detail with comments indicating how the concepts are applied to the digital transformation of accounting with 25 paragraphs with