Factors Affecting Digital Transformation in Accounting: The Case of Vietnamese Enterprises

Abstract

Vietnamese enterprises. The research was conducted through survey forms sent to Vietnamese businesses. With 265 valid votes, the data after being cleaned was used for reliability assessment, exploratory factor analysis, and correlation analysis between factors from SPSS 22 software. Research results show that there are 6 factors affecting the use of real estate in the accounting work of Vietnamese enterprises with the degree of correlation arranged in descending order including technological infrastructure (0.492), strategic goals of the enterprise (0.427), policy of business leaders (0.413), employees' ability to use technology (0.405), corporate culture (0.396) and corporate pressure to implement digital transformation (0.269). This result can be a useful reference for promoting the process of digital transformation in the operations of businesses in general and in the accounting field in particular.

Keywords: Digital transformation, digital transformation in accounting, factors affecting digital transformation.