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government policies related to digital transformation in financial management and the
application of information technology play an important role in guiding and supporting the
implementation of digital accounting systems. A supportive legal environment can help
educational institutions reduce risks associated with technology adoption while improving
the effectiveness of financial governance. Therefore, the following hypothesis is proposed:
H1: Policy and the legal environment positively influence digital transformation in
accounting in private universities.
Leadership support (LS)
Leadership commitment and strategic orientation play a significant role in the digital
transformation process. When leaders clearly recognise the benefits of digital technologies
and are willing to allocate resources to support digital transformation, the implementation
process is more likely to proceed successfully. Vial (2021) argues that leadership plays a key
role in determining the success of digital transformation initiatives. In addition, Kruskopf et
al. (2020) emphasise the importance of human factors in the digital transformation of
accounting practices within organisations. Therefore, the following hypothesis is proposed:
H2: Leadership support positively influences digital transformation in accounting in
private universities.
Accounting staff competence (AC)
The competencies of accounting staff directly affect their ability to utilise and manage
digital accounting systems. According to Al-Htaybat (2017), the development of digital
technologies requires accountants to possess new skills, particularly in data analytics and the
use of advanced technological tools. Similarly, Kruskopf et al. (2020) emphasise the
importance of human capabilities in supporting digital transformation in accounting.
Therefore, the following hypothesis is proposed:
H3: Accounting staff competence positively influences digital transformation in
accounting in private universities.
Financial resources (FR)
The implementation of digital transformation in accounting requires substantial
investment in software systems, databases, employee training, and technological
infrastructure. Organisations with stronger financial resources are generally better
positioned to invest in digital transformation initiatives (Westerman et al., 2014). Nwankpa
and Roumani (2016) assert that financial resources substantially affect an organization’s
capacity to execute digital transformation. Therefore, the following hypothesis is proposed:
H4: Financial resources positively influence digital transformation in accounting in
private universities.
Information technology infrastructure (IT)
According to Westerman et al. (2014), organisations with modern information
technology infrastructure are more capable of implementing digital transformation
effectively. Information technology infrastructure is an important factor that determines the
ability to implement digital accounting systems. Accounting software systems, internet
networks, databases, and technological platforms provide the foundation for the collection,
processing, and storage of accounting information. Nwankpa and Roumani (2016) also
indicate that information technology capability has a significant influence on the digital
transformation process within organisations. Therefore, the following hypothesis is
proposed:
H5: Information technology infrastructure positively influences digital transformation
in accounting in private universities.

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