Authors: Thang Nguyen Nam, Hanh Hoang Thanh *, Thuy Do Thi Thu
Affiliations:
Accounting and Business Management Department, Thuyloi University, 175 Tay Son, Dong Da, Hanoi, Vietnam
This study explores how digital technology helps to standardize accounting information systems. Using both qualitative and quantitative research methods, it examines socio-economic aspects of production, business, trade, and services. A theoretical framework is created, research hypotheses are presented, and primary data is analyzed using SPSS and AMOS software. The results show that digitalization supports the standardization of accounting systems by lowering production costs, strengthening administrative functions, improving financial performance, and increasing profits. The accounting information system is evaluated based on system scale, information processes, use of technology, and production activities. The study also highlights that for organizations to achieve long-term and stable growth through digital transformation, they need to plan effective business strategies and align their goals with their industry’s characteristics.
Digital technology, Accounting systems, Business strategy, Financial performance, Digital transformation
https://doi.org/10.21833/ijaas.2025.07.004
Nam, T. N., Thanh, H. H., & Thu, T. D. T. (2025). Using digital technology to standardize accounting information systems. International Journal of Advanced and Applied Sciences, 12(7), 34–46. https://doi.org/10.21833/ijaas.2025.07.004