THE IMPACT OF DIGITAL TRANSFORMATION IN MANAGEMENT ACCOUNTING ON GOVERNANCE EFFICIENCY: THE INTERMEDIARY ROLE OF ACCOUNTING INFORMATION QUALITY

Abstract

This study aims to evaluate the impact of digital transformation in management accounting on the management efficiency of enterprises, with the intermediary role of accounting information quality. The study is based on the theoretical model proposed by Hasan (2023) and Phornlaphatrachakorn and Na Kalasindhu (2020, 2021) regarding the influence of digital transformation in accounting. The research utilized a quantitative approach, employing the linear structural equation model (SEM) and survey data from 320 enterprises in Hanoi, Vietnam. The findings revealed the acceptance of four hypotheses, suggesting the following: the direct positive impact of digital transformation in accounting on the quality of accounting information and business ME; quality of accounting information has a direct positive impact on corporate governance efficiency; digital transformation in accounting has indirect implications on corporate governance efficiency with the mediating role of accounting information quality. This study contributes to empirical research on the application of digital transformation in various fields while enhancing confidence in digital technology.