Factors influencing work performance of accountants in Ho Chi Minh city in the context of applying digital transformation

Abstract

Purpose: This research paper aims to identify and evaluate the factors that influence how accountants in Ho Chi Minh city perform their work in the digital transformation era, while also analyzing the effect of digital transformation on their work performance by examining the adoption of Accounting Information Systems (AIS) as a variable. Methodology: The research model and hypotheses were constructed based on a comprehensive literature review on concepts relating to work performance. To assess these hypotheses, the study employed an online survey strategy using a convenience sampling method. The prospective study used IBM SPSS 25 and Smart-PLS 4 to perform the path analysis of structural equation modeling. Questionnaires were distributed to 200 accountants working in Ho Chi Minh city, of which 129 were valid with a response rate of 64.5%. Findings: The study's findings concluded that competence, communication, teamwork, and organizational culture had a noticeable impact on accounting work performance, as did the adoption of AIS, which was negatively directed. Among all factors, motivation emerged as the most positively impactful factor, while the work environment showed no effect on accountants' work performance. Originality: This research examined the role of individual attributes such as competence and motivation; organizational attributes including working environment, organizational culture, teamwork and communication; and especially AIS adoption, which is a key attribute in the context of digital transformation. This research also found the level of impact of these attributes on work performance of accountants.