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comprehensive understanding of regulatory environments. This competency enhances
compliance, reduces legal risks, and supports strategic decision-making. Therefore:
H5: Understanding of the legal and governmental policy environment (ULP) has a
positive impact on digital accounting human resources development (DRA).
3. Research methodology
With the objective of proposing policy and managerial implications to strengthen
the role of open universities in developing digital accounting human resources in Vietnam,
this study employs a mixed-methods research approach, combining qualitative and
quantitative methodologies. The mixed-methods design is adopted to re-examine and
empirically validate the necessity and relevance of competency requirements for
accounting professionals in the context of the digital economy in Vietnam. Based on this
approach, the authors propose the following research model:

Figure 1. Research model
Source: Authors' team
Accordingly, the questionnaire was developed using a five-point Likert scale to
measure respondents’ evaluation levels. The survey was distributed directly to 188
respondents who met the research criteria, including newly graduated accounting
students applying for accounting positions, accounting staff, and chief accountants. The
survey was conducted over the period from October 2025 to December 2025. After data
collection, the responses were screened and cleaned by eliminating invalid or incomplete
questionnaires, resulting in 184 valid responses for further analysis.
The questionnaire was structured into two main sections:
Section 1: General information (Demographic characteristics).
This section collected respondents’ personal and professional background
information, including place of residence, age, educational level, occupation, field of
employment, and income level. These variables were used to describe and classify the
survey sample.
Section 2: Perceptions of competency requirements for accountants in digital
accounting human resources in Vietnam.This section comprised the following
components:

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