ManuScript Details
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Paper Id:
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IJARW3227
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Title:
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ACCOUNTING DIGITAL TRANSFORMATION TOWARDS SUSTAINABLE DEVELOPMENT: A TECHNOLOGY - ORGANISATION - ENVIRONMENT FRAMEWORK FOR VIETNAMESE ENTERPRISES
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 8 Issue 4 |
| Pages: |
11
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| Published On: |
10/24/2026 3:23:47 AM (MM/dd/yyyy) |
Main Author Details
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Name:
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Nguyen Thi Van Chi |
| Institute: |
Thai Nguyen College of Economics and Techniques, Vietnam |
Co - Author Details
| Author Name |
Author Institute |
| Nguyen Phuong Thao |
Thai Nguyen College of Economics and Techniques, Vietnam |
Abstract
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Research Area:
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Accounting, Banking |
| KeyWord: |
Accounting information systems, Digital transformation, ESG reporting, Technology - Organisation - Environment framework, Vietnam |
| Abstract: |
Corporate accounting systems in emerging economies are being asked to do something they were not designed for: to supply decision-useful, verifiable information on environmental, social and governance (ESG) matters alongside conventional financial data. This conceptual paper examines how digital technologies can move Vietnamese enterprises from digitised bookkeeping towards what we term a sustainability-ready accounting information system. Drawing on an integrative review of the accounting, information systems and sustainability reporting literature and on an analysis of Vietnamese regulatory texts in force in 2026, the paper makes three contributions. First, it proposes a five-stage data-to-disclosure chain (capture, integrate, control, analyse, disclose and assure) that locates the specific contribution of e-invoicing, enterprise resource planning, cloud platforms, the Internet of Things, analytics and artificial intelligence. Second, it uses the Technology – Organisation - Environment (TOE) framework to explain why adoption in Vietnam remains concentrated in transaction processing while ESG data stay fragmented, manually compiled and rarely assured. Third, it sets out a four-level maturity model and a differentiated agenda for enterprises, regulators and accounting educators. The analysis suggests that the binding constraint is not the availability of technology but the absence of data governance that treats ESG metrics with the same discipline as financial records. The framework offers a basis for empirical testing and for staged, resource-sensitive implementation by Vietnamese firms, particularly small and medium-sized enterprises. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Nguyen Thi Van Chi, Nguyen Phuong Thao, "ACCOUNTING DIGITAL TRANSFORMATION TOWARDS SUSTAINABLE DEVELOPMENT: A TECHNOLOGY - ORGANISATION - ENVIRONMENT FRAMEWORK FOR VIETNAMESE ENTERPRISES", International Journal Of All Research Writings,
vol. 8, no. 4, pp. 62-72, 2026.
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MLA
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Nguyen Thi Van Chi, Nguyen Phuong Thao "ACCOUNTING DIGITAL TRANSFORMATION TOWARDS SUSTAINABLE DEVELOPMENT: A TECHNOLOGY - ORGANISATION - ENVIRONMENT FRAMEWORK FOR VIETNAMESE ENTERPRISES." International Journal Of All Research Writings,
vol 8, no. 4, 2026, pp. 62-72.
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APA
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Nguyen Thi Van Chi, Nguyen Phuong Thao (2026). ACCOUNTING DIGITAL TRANSFORMATION TOWARDS SUSTAINABLE DEVELOPMENT: A TECHNOLOGY - ORGANISATION - ENVIRONMENT FRAMEWORK FOR VIETNAMESE ENTERPRISES. International Journal Of All Research Writings,
8(4), 62-72.
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ACCOUNTING DIGITAL TRANSFORMATION TOWARDS SUSTAINABLE DEVELOPMENT: A TECHNOLOGY - ORGANISATION - ENVIRONMENT FRAMEWORK FOR VIETNAMESE ENTERPRISES
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