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accuracy and compliance rather than communication and interpersonal skills. Second, in
many organizations, especially SMEs, the role of accountants remains largely functionally
oriented, with limited involvement in cross-functional collaboration or strategic decision-
making, thereby reducing the immediate relevance of communication skills. Third, in the
early stages of digital transformation, organizations tend to prioritize technical and
technological competencies (such as ITD) over soft skills, as the primary focus is on
system implementation and operational efficiency. Consequently, while ECR is
increasingly important in theory, its practical impact may remain limited until the role of
accountants evolves further toward strategic and advisory functions.
The intercept term (β₀ = 0.2932407) indicates the existence of a baseline level of
competency even in the absence of the identified factors, suggesting that foundational
accounting knowledge and institutional structures still play a role. However, the relatively
high explanatory power of the model (R² ≈ 0.93) confirms that the selected competencies
collectively account for a substantial proportion of variation in DRA.
In summary, the findings highlight a clear hierarchy of competency importance in
the Vietnamese context, where digital technology competence (ITD), lifelong learning
capability (LLC), and legal–policy understanding (ULP) exert stronger influences than
traditional soft skills. Compared to international evidence, the results suggest that in
emerging digital economies, technological capability plays a more dominant role, while
soft skills such as communication may gain importance at later stages of digital maturity.
These findings imply that accounting education and training programs, particularly
within open universities, should prioritize the development of digital competencies and
continuous learning capabilities, while progressively integrating soft skills training to align
with the evolving role of accounting professionals in the digital economy.
Based on the regression results and the preceding discussion, this study advances a
set of policy implications aimed at more clearly articulating and operationalizing the role
of open universities in developing digital accounting human resources in Vietnam.
First, reconfiguring curriculum design toward an integrated, competency-based and
modular architecture aligned with digital transformation requirements: Open universities
should move beyond conventional curriculum structures toward a modular, competency-
based design in which learning outcomes are explicitly mapped to industry-relevant skill
sets. In this approach, the curriculum functions not merely as a content delivery
framework but as an integrated system that aligns learning outcomes, teaching methods,
assessment strategies, and infrastructure investment. In particular, digital competencies,
identified in this study as the most influential determinant of accounting workforce
adaptability, should be embedded horizontally across all modules rather than confined to
standalone courses. This includes the systematic integration of accounting information
systems, data analytics, ERP platforms, digital auditing, and artificial intelligence
applications. Moreover, curriculum design should adopt a forward-looking orientation by
incorporating emerging skill requirements (e.g., data governance, algorithmic auditing,
and digital risk management), thereby ensuring that graduates are not only responsive to
current labor market demands but also resilient to future disruptions. To maintain
relevance, open universities should institutionalize periodic curriculum review
mechanisms, co-developed with industry stakeholders and regulatory bodies, to
continuously align educational outputs with evolving professional standards.
Second, institutionalizing micro-credentials as a core mechanism for lifelong
learning and flexible skill accumulation: Micro-credentials should be formally embedded

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