THE RELATIONSHIP BETWEEN DIGITAL TRANSFORMATION AND ACCOUNTING ORGANIZATION IN CONSTRUCTION ENTERPRISES IN HO CHI MINH CITY

Abstract

This study analyzes the factors affecting the organization of accounting work in construction enterprises in Vietnam in the context of digital transformation. Based on the contemporary theoretical perspective on accounting information systems and organizational adaptability, this study presents a conceptual model that is empirically tested through multiple linear regression, using 206 valid observations collected from construction companies in Vietnam. The results of the study show that the organization of accounting work in Vietnamese construction enterprises is a product of the simultaneous interaction between people - technology - organization - national institutions. This adds empirical evidence to the resource base theory (RBV) and agency theory (Agency Theory), and clarifies that digital transformation is only successful if it is implemented synchronously on all four dimensions. The study contributes empirical evidence that digital transformation is not just a technological upgrade but a comprehensive restructuring of accounting operations in construction enterprises, and provides implications for managers and policymakers to improve accounting efficiency in the digital age.