Số No.02 April (33)-2025 Journal of Finance & Accounting Research - Trang 71

Tóm tắt tiếng Việt:

English Summary:

Digital transformation (DT) has substantially changed enterprises' decision-making processes and information management. However, Vietnamese enterprises in general, especially small and medium enterprises, still do not have a correct understanding of the role of DT and the application of DT in all aspects of enterprise operations. So, what is the cause of this situation? This issue has attracted the research attention of scholars; however, the influencing factors have not been consistent among studies, and there have not been many empirical studies in enterprises. In addition, the issue of how the quality of accounting information provided will change when enterprises apply digital transformation in accounting has not been mentioned by many authors. Therefore, this article synthesizes related studies, thereby building a research model to predict the factors affecting the application of digital transformation in accounting at enterprises and its impact on the quality of accounting information provided as a basis for conducting quantitative research in the future.

Từ khóa: system, information system, accounting information system, quality of accounting information system

Số lượt đọc: 9 - Số lượt tải về: 6

DOI Code: https://doi.org/10.71374/jfar.v25.i2.16