THÚC ĐẨY BỀN VỮNG VỀ CHẤT LƯỢNG DỊCH VỤ KẾ TOÁN PHÂN TÍCH THÔNG MINH TRÊN NỀN CHUYỂN ĐỔI KÉP

Abstract

The main objective of the paper is to identify and measure the impact of twin transformation (TT) on the implementation of smart analytics (SA) and the impact of SA on accounting service quality (ASQ) at accounting service providers, with a case study conducted in Ho Chi Minh City. Data were collected from 212 respondents through convenience and seeding were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS version 4.1.0.8. The analysis results show that TT has a significant positive impact on SA. Additionally, SA has a significant positive impact on ASQ. These findings serve as a reference for accounting service providers and management agencies in planning and promulgating economic policies aimed at improving the quality of services offered by entities within the study area as well as across Vietnam.