Tác động của công nghệ số đến hiệu suất chiến lược: Vai trò trung gian của hệ thống thông tin kế toán tại các doanh nghiệp điện tử Việt Nam

Abstract

This study analyzes the impact of digital technology on firms’ strategic performance, considering the mediating role of Accounting Information Systems (AIS) and the moderating role of digital innovation. Data from 326 questionnaires were analyzed using quantitative methods with random sampling techniques. The results indicate that digital technology directly influences strategic performance; AIS serves as a crucial mediator; and digital innovation moderates the relationship between digital technology and strategic performance. The study recommends that businesses leverage digital technology
and enhance digital capabilities to boost strategic performance. This is among the first studies in Vietnam to provide insights into the impact of digital technology on product/service innovation and firms’ strategic performance, while also identifying
the mediating role of AIS and the moderating role of digital innovation in this relationship