Factors affecting digital transformation in accounting at small and medium-sized import - export enterprises in Ho Chi Minh City

This study identifies factors affecting digital transformation in accounting at small and medium-sized import - export enterprises in Ho Chi Minh City. A mixed-methods approach with a quantitative focus was employed using 350 valid responses from executives, chief accountants, and accounting staff. The findings identify seven factors with positive effects: data security and confidentiality, digital accounting personnel capabilities, management awareness and commitment, digital transformation investment costs, technological infrastructure and capabilities, competitive and international integration pressures, and government support policies. Data security and confidentiality exert the strongest influence, followed by digital accounting personnel capabilities and management commitment. The study proposes managerial implications concerning cybersecurity, workforce development, leadership commitment, technological investment, infrastructure improvement, and access to government support to help enterprises develop effective digital accounting roadmaps.