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lifelong learning capability, communication skills, and legal and policy awareness in the
context of digital transformation, representing different yet interconnected dimensions of
accounting human resource development for the digital economy in Vietnam.
Regression Analysis
Table 3. Multicollinearity test results

Variable | VIF | 1/VIF
-------------+-------+--------
ECR | 5.12 | 0.1953
LLC | 6.84 | 0.1462
ACS | 3.95 | 0.2531
ITD | 7.21 | 0.1386
ULP | 6.67 | 0.1499
-------------+-------+--------
Mean VIF | 5.96 |

Source: Survey data collected by the authors
Table 4. Results of the Regression Analysis

Source | SS df MS Number of obs =
184
-------------+---------------------------------- F(5, 178) =
523.64
Model | 106.833517 5 21.3667034 Prob > F =
0.0000
Residual | 7.26309978 178 .040803931 R-squared =
0.9363
-------------+---------------------------------- Adj R-squared =
0.9346
Total | 114.096617 183 .62347878 Root MSE
= .202

-----------------------------------------------------------------------------
-
DRA | Coefficient Std. err. t P>|t| Beta
------+----------------------------------------------------------------
Source: Survey data collected by the authors
The estimated regression equation is as follows:
DRA = 0.2932407 + 0,0392301*ECR + 0.1485737 *LLC + 0.0952394 *ACS +
0.2590827*ITD + 0.1295324*ULP
Overall, these empirical findings confirm that the initial research hypotheses
proposed in the study are statistically significant and therefore supported.
5. Discussion of research findings and policy implications
The regression results indicate that all independent variables exert positive effects
on digital accounting competency development (DRA), suggesting that these
competencies collectively contribute to enhancing the readiness of accounting human
resources in the digital economy. This finding is broadly consistent with the international
literature, which emphasizes the multidimensional nature of accounting competencies in
the era of digital transformation.
Among the examined factors, information technology and digital competence (ITD)
emerges as the most influential determinant, with the largest regression coefficient (β =
0.2590827). This result is strongly aligned with prior international studies (e.g., Tiron-
Tudor et al., 2025; CPA Australia, 2019), which identify digital competence as the core

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