The impact of digital transformation on accounting practices in small and medium-sized enterprises in Hai Duong Ward, Hai Phong City

This study examines the impact of digital transformation on accounting practices in small and medium-sized enterprises in Hai Duong Ward, Hai Phong City, thereby identifying influencing factors and proposing solutions to improve accounting effectiveness in the context of digital transformation. The findings indicate that accounting practices continue to face limitations in processing speed, timeliness, accuracy, data integration, and the quality of information used for management. Five factors, including: the level of digital transformation in accounting, accountants’ qualifications and skills, management support, information technology infrastructure, and competitive pressure, have statistically significant positive effects on accounting practices. Among these factors, accountants’ qualifications and skills exert the strongest influence. The study provides additional practical evidence and proposes directions for strengthening digital capabilities, improving technological infrastructure, and accelerating digital transformation in accounting among SMEs.