The Influence of Accounting Digitalization on Revenue Management: Evidence from Commercial and Service Enterprises in Ninh Binh Province

Abstract

This study examines the effects of accounting digitalization on revenue management effectiveness among trading–service firms in Ninh Binh province. Data are collected through a structured survey of chief accountants/accounting staff and firm managers using a five-point Likert scale. Accounting digitalization is operationalized into four dimensions: digitalized documentation workflows, integration of accounting data with sales, inventory, receivables systems, automation of reconciliation and revenue reporting, and e-invoicing adoption with digital compliance controls. The study employs descriptive statistics, scale reliability testing (Cronbach’s Alpha), exploratory factor analysis (EFA), and multiple linear regression to test the proposed hypotheses. The expected findings provide empirical evidence and managerial implications for improving revenue management effectiveness by strengthening accounting digitalization in local firms.