Assessing factors affecting digital transformation in accounting work at enterprises affiliating to private economic groups

HAN THI THUY LINH

Faculty of Accounting - Dai Nam University

Email: [email protected]

Abstract

This study aims to evaluate the factors affecting digital transformation in accounting work at enterprises belonging to private economic groups. Based on the linear regression model, the analysis results show four factors: Apply information technology; Organizational pressure; Management awareness; Organizational culture all have a positive impact on the level of digital transformation in accounting. From the research results, the management implications are proposed to enhance the technological capacity of the accounting team, invest in digital infrastructure, promote leadership awareness and commitment to digital transformation, and build an open corporate culture that encourages innovation and continuous learning. Contribute to providing practical arguments for private enterprises in planning effective and sustainable digital accounting transformation strategies.

Keywords: Digital transformation, accounting, private economic group, influencing factors, corporate governance

This article was published in the Vietnam Economic&Financial Review, Vol 1, Issue 2, December 2025)

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