Date Received: 19-12-2025
Date Accepted: 27-05-2026
Date Published: 27-08-2026
##submissions.doi##: https://doi.org/10.31817/tckhnnvn.2026.24.8.13
Views
Downloads
Section:
How to Cite:
The Impact of Digital Transformation on the Quality of Accounting Information of Enterprises in Hung Yen Province
,
Le Thanh Ha (*)
1
Keywords
Digital transformation, accounting information, business, digital accounting, information technology
Abstract
This study assessed the influence of digital transformation on accounting information quality in enterprises in Hung Yen province. The research employed Cronbach’s Alpha, EFA, CFA, and Structural Equation Modeling (SEM) to validate scale reliability and explore the relationships among variables in the proposed framework. The findings showed that enterprises had initially applied technology, process innovation, and information system integration in accounting activities. However, accounting information quality still had certain limitations, particularly in terms of accuracy and faithful representation of economic transactions. SEM results indicated that process innovation and information system integration had positive and statistically significant effects on accounting information quality, while technology application did not show a statistically significant direct effect in the research context. Based on the findings, the study proposed several solutions to improve accounting information quality through digital transformation in accordance with the conditions of local enterprises.
References
Abu Afifa M., Saleh I. & Vo Van, H. (2025). Accounting information quality in the digital era - a perspective from ERP system adoption? Global Knowledge, Memory and Communication. 74(5-6): 2022-2046. https://doi.org/10.1108/GKMC-03-2023-0101 Agustian K., Mubarok E.S., Zen A., Wiwin W. & Malik A.J. (2023). The Impact of Digital Transformation on Business Models and Competitive Advantage. Technology and Society Perspectives (TACIT). 1(2): 79-93. Al-Ibbini O.A.M. (2017). The critical success factors influencing the quality of accounting information systems and the expected performance. International Journal of Economics and Finance. 9(12): 162-167. Ali B.J. & Oudat M.S. (2020). Information quality and data quality in accounting information system: implications on the organization performance. International Journal of Psychosocial Rehabilitation. 24(5): 3258-3269. Barney J. (1991). Firm resources and sustained competitive advantage. Journal of management. 17(1): 99-120.
Dao Thi H.N. (2023). Digital Accounting Systems (DIS): Concepts, Components and Roles in Business. International Journal of Research in Vocational Studies (IJRVOCAS). 3(1): 10-14. https://doi.org/10.53893/ijrvocas.v3i1.182. DeLone W.H. & McLean E.R. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems. 19(4): 9-30. https://doi.org/10.1080/07421222.2003.11045748 Estefania T.V., Samir L., Robert P., Patrice D. & Alexandre M. (2018). The integration of ERP and inter-intra organizational information systems: A Literature Review. IFAC-PapersOnLine. 51(11): 1212-1217. Eyo-Udo N.L. (2024). Digital transformation as a catalyst for business model innovation: A critical review of impact and implementation strategies. Open Access Research Journal of Engineering and Technology. 6(2): 001-022. https://doi.org/10.53022/oarjet.2024.6.2.0085 Faccia A. & Petratos P. (2021). Blockchain, enterprise resource planning (ERP) and accounting information systems (AIS): Research on e-procurement and system integration. Applied Sciences. 11(15): 6792. Ghasemi M., Shafeiepour V., Aslani M. & Barvayeh E. (2011). The impact of Information Technology (IT) on modern accounting systems. Procedia-Social and Behavioral Sciences. 28: 112-116. Grabski S.V., Leech S.A. & Schmidt P.J. (2011). A review of ERP research: A future agenda for accounting information systems. Journal of Information Systems. 25(1): 37-78. Hair J.F., Black W.C., Babin B.J. & Anderson R.E. (2010). Multivariate Data Analysis (7th ed.). Pearson. Hair J.F., Ringle C.M. & Sarstedt M. (2011). PLS-SEM: Indeed a Silver Bullet. Journal of Marketing Theory and Practice. 19(2): 139-152. Hu B.Z. (2021). Research on the security of accounting information system in the big data era. Academic Journal of Computing & Information Science. 4(4): 60-63. doi.org/10.25236/AJCIS.2021.040411 IASB (2018). Conceptual Framework for Financial Reporting. IFRS Foundation. Izah S.C., Sylva L. & Hait M. (2023). Cronbach’s alpha: A cornerstone in ensuring reliability and validity in environmental health assessment. ES Energy & Environment. 23: 1057. Johnson T.P. (2014). Snowball Sampling: Introduction. In Wiley StatsRef: Statistics Reference Online (eds N. Balakrishnan, T. Colton, B. Everitt, W. Piegorsch, F. Ruggeri and J.L. Teugels). doi.org/10.1002/9781118445112.stat05720 Joshi A., Kale S., Chandel S. & Pal D. K. (2015). Likert scale: Explored and explained. British Journal of Applied Science & Technology. 7(4): 396-403. Knudsen D.-R. (2020). Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting. International Journal of Accounting Information Systems. 36: 100441. Kaiser H.F. (1974). An index of factorial simplicity. Psychometrika. 39(1): 31-36. Monteiro A., Cepêda C., Da Silva A.C.F. & Vale J. (2023). The Relationship between AI Adoption Intensity and Internal Control System and Accounting Information Quality. Systems. 11(11): 536. https://doi.org/10.3390/systems11110536. Muliyani D., Phua L.K., Teh S.Y. & Lim T.C. (2021). Obstacles to accounting information system performance in Indonesian public sector. Global Business and Management Research. 13(4s): 38-49.
Mai Thi Hoa, Ngô Tiến Dũng, Nguyễn Tuấn Duy, Nguyễn Thi Dung, Nguyễn Thị Phương Thanh, Vũ Thị Hồng Nhung & Đỗ Thị Anh (2025). Tổ chức bộ máy kế toán tại các doanh nghiệp chế biến thức ăn chăn nuôi trên địa bàn tỉnh Hưng Yên. Tạp chí Nghiên cứu Chính sách và Phát triển. 03: 66-73. Oanh L.T.T., Ngoc B.T., Dung N.T., Trang N.T. & Anh V.T.K. (2025). The impact of digital transformation in management accounting on governance efficiency: The intermediary role of accounting information quality. Journal of Governance and Regulation. 14(1, special issue): 295-306. https://doi.org/10.22495/jgrv14i1siart6. Rapina R., Carolina Y., Joni J. & Ridwan R. (2023). Accounting Information System Quality’s Effect on Accounting Information Quality. International Journal of Entrepreneurship, Business and Creative Economy. 3(2): 122-134. https://doi.org/10.31098/ijebce.v3i2.1491. Salehi M., Dashtbayaz M.L., Bahrami M. & Teymoori E. (2015). The effect of implementation of accounting information system on efficiency, profitability and productivity of SMEs in Iran. Banks and Bank Systems. 10(3): 79-86. Taipaleenmäki J. & Ikäheimo S. (2013). On the convergence of management accounting and financial accounting-the role of information technology in accounting change. International Journal of Accounting Information Systems. 14(4): 321-348. Tran H.T. & Nguyen N.T.H. (2024). Impact of ERP system implementation on accounting information quality in Vietnamese SMEs. Journal of Accounting, Finance and Auditing Studies. 10(1): 1-9. https://doi.org/10.56578/jafas100101. UBND tỉnh Hưng Yên (2024). Kế hoạch chuyển đổi số của Ủy ban nhân dân tỉnh Hưng Yên. Truy cập tại https://hungyen.gov.vn/ ngày 27/2/2026. UBND tỉnh Hưng Yên (2025). Báo cáo thống kê tháng 5 năm 2025. Truy cập từ https://hungyen.gov.vn/tinh-hinh-kinh-te-xa-hoi-tinh-hung-yen-thang-nam-va-5-thang-dau-nam-2025-c211509.html ngày 20/5/2025. Verhoef P.C., Broekhuizen T., Bart Y., Bhattacharya A., Dong J.Q., Fabian N. & Haenlein M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research. 122: 889-901. Wade M. & Hulland J. (2004). The resource-based view and information systems research: review, extension, and suggestions for future Research1. MIS quarterly. 28(1): 107-142.