FACTORS AFFECTING THE INCORPORATION OF DIGITAL TECHNOLOGY IN ACCOUNTING TRAINING AT UNIVERSITIES IN HO CHI MINH CITY Các nhân tố ảnh hưởng đến vận dụng công nghệ số trong đào tạo kế toán tại các trường Đại học ở Thành phố Hồ Chí Minh

Abstract

To investigate the factors influencing the incorporation of digital technology in the accounting training at universities in Ho Chi Minh City, this study employs a quantitative methodology using survey techniques. Data are collected from third- and fourth-year students at several institutions including Ho Chi Minh City University of Industry, University of Foreign Trade, Ho Chi Minh City University of Economics, University of Finance and Marketing, and Ton Duc Thang University. The methodology involves EFA (exploratory factor analysis), CFA (confirmatory factor analysis), and SEM (structural equation modeling) techniques. The findings reveal that two primary factors directly impacting the accounting training program are the teaching quality of lecturers and school facilities. Besides, six factors significantly influence the digital transformation such as training programs, facilities, teaching quality, learning motivation, awareness of learners, and learning styles.

Abtract: Digital technology, digital transformation, accounting training program