Enhancing the organization of accounting information systems in small and medium-sized land freight transport enterprises in Hai Phong amid digital transformation

This study examines the current state of accounting information systems in small and medium-sized enterprises (SMEs) operating in the road freight transport sector in Hai Phong. Employing a mixed-methods approach and drawing on empirical data collected from 338 accountants and 202 managers, the study identifies a critical bottleneck arising from the fragmentation between operational and accounting data, with the actual data exchange rate reaching only 19.09%, despite the universal adoption of electronic invoicing infrastructure. The findings indicate that accounting information systems have yet to effectively perform its role as a central platform for operational data integration and connectivity. In response, the study proposes a set of strategic solutions centered on system-wide data integration, organizational specialization, and digital process automation, with the aim of optimizing operating costs and strengthening business competitiveness in the context of digital transformation