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Variable Encryption Measuring scale
The capability to proactively adapt working methods
ULP6 to meet new regulatory and policy requirements in
the digital economy.
Developing DRA1 Effective communication and reporting skills
digital DRA2 Lifelong learning capability
accounting DRA3 Analytical, critical thinking, and problem-solving skills
human DRA4 Information technology and digital competence
resources Understanding of the legal and governmental policy
(DRA) DRA5 environment
Source: Authors' team
4. Research results
A dataset comprising 184 valid questionnaires was entered into Excel and coded,
then analyzed using STATA 17. The analytical procedures included descriptive statistics,
reliability testing of measurement scales, exploratory factor analysis (EFA), correlation
analysis, and subsequently multivariate linear regression modeling to examine the
competency requirements for accountants in developing digital accounting human
resources in Vietnam. This mixed-method analytical approach ensures both a solid
theoretical foundation and robust empirical evidence, thereby enhancing the reliability
and practical relevance of the research findings.
Correlation Analysis.
Table 2. Pearson correlation matrix

| DRA ECR LLC ACS ITD ULP
-------------+--------------------------------------------------------
DRA | 1.0000
|
ECR | 0.7735 1.0000
| 0.0000
LLC | 0.8421 0.7245 1.0000
| 0.0000 0.0000
ACS | 0.7914 0.7032 0.6985 1.0000
| 0.0000 0.0000 0.0000
ITD | 0.8652 0.7813 0.8234 0.6475 1.0000
| 0.0000 0.0000 0.0000 0.0000
Source: Survey data collected by the authors
ULP | 0.8027 0.7458 0.7689 0.7216 0.8125 1.0000
The results table presents the Pearson correlation matrix between the dependent
variable DRA and the independent variables, including ECR, LLC, ACS, ITD, and ULP. All
corresponding p-values are equal to 0.0000, indicating that all correlations are statistically
significant at the 1% level. This confirms the existence of meaningful linear relationships
among the variables in the research model. Specifically, the findings show that DRA is
positively and strongly correlated with all independent variables. Among them, DRA
exhibits the strongest correlation with ITD (r = 0.8652) and LLC (r = 0.8421), followed by
ULP (r = 0.8027), ACS (r = 0.7914), and ECR (r = 0.7735). These results suggest that digital
technology competence and lifelong learning capacity are most closely associated with
the extent to which digital accounting human resources meet the requirements of the
digital economy. Regarding the correlations among the independent variables, the results
indicate that most variable pairs are positively and relatively highly correlated,
particularly ITD and LLC (r = 0.8234), ITD and ECR (r = 0.7813), and ITD and ULP (r =
0.8125). This reflects the strong interrelationships among technological competence,

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