Impact of digital transformation on organizational investment efficiency: The mediating role of strategic management accounting
Published: August 26, 2026
doi:10.62831/nckh.2026.3581.v1
Abstract
This study examines the impact of digital transformation on organizational investment efficiency and the mediating role of strategic management accounting. A mixed-methods approach combines a literature review, expert consultation, and a survey of managers, chief accountants, management accountants, finance specialists, and digital transformation professionals in Vietnamese enterprises. Data were analyzed using PLS-SEM. The results show that digital transformation positively affects both strategic management accounting and investment efficiency, while strategic management accounting also positively influences investment efficiency and partially mediates this relationship. The findings highlight the importance of integrating digital transformation with strategic management accounting to improve management information quality, investment decision-making, resource allocation, and organizational investment efficiency.
Keywords
digital transformationstrategic management accountingorganizational investment efficiency
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