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Item 1. Effective communication and reporting skills (ECR) for digital accounting
human resources in Vietnam, measured by five observed variables coded from ECR1 to
ECR5;
Item 2. Lifelong learning capability (LLC) for digital accounting human resources in
Vietnam, measured by four observed variables coded from LLC1 to LLC4;
Item 3. Analytical, critical thinking, and problem-solving skills (ACS) for digital
accounting human resources in Vietnam, measured by four observed variables coded
from ACS1 to ACS4;
Item 4. Information technology and digital competence (ITD) for digital accounting
human resources in Vietnam, measured by four observed variables coded from ITD1 to
ITD4;
Item 5. Understanding of the legal and governmental policy environment (ULP) for
digital accounting human resources in Vietnam, measured by six observed variables
coded from ULP1 to ULP6;
Item 6. The impact of key factors (ECR, LLC, ACS, ITD, and ULP) on the development
of digital accounting human resources in Vietnam, represented by the dependent variable
Developing digital accounting human resources (DRA), which was measured by five
observed variables coded from DRA1 to DRA5.
Using a five-point Likert scale, (1) Strongly agree, (2) Agree, (3) Partially agree, (4)
Disagree, and (5) Strongly disagree, the authors developed a system of measurement
scales to operationalize the competency requirements and design the survey
questionnaire.
Table 1. Measurement of factors in the research model
Variable Encryption Measuring scale
The capability to effectively present and communicate
financial information and data analysis outcomes in a
ECR1
clear, accurate, and understandable manner to
different stakeholder groups.
The capability to interpret and explain complex
ECR2 accounting and financial issues in a concise, coherent,
Effective and logically structured manner.
communication The ability to actively listen and provide constructive
and reporting ECR3 feedback during teamwork and collaborative working
skills (ECR) processes.
Communication skills that enhance coordination and
ECR4 collaboration between the accounting department
and other functional units within the organization.
The effective use of digital tools (e.g., email, reporting
ECR5 software, and online platforms) to communicate and
disseminate work-related information.
The ability to proactively update knowledge and skills
LLC1 related to accounting, finance, and digital
Lifelong technologies.
learning The capacity for self-directed learning and
capability (LLC) adaptability to technological advancements and
LLC2
evolving professional requirements in the accounting
field.

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