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Digital organisational culture (DC)
Osmundsen et al. (2018) indicate that organisational culture plays a supportive role in
facilitating digital transformation within organisations. Organisational culture influences the
level of readiness to accept change and adopt new technologies. A working environment
that encourages innovation and continuous learning can create favourable conditions for the
implementation of digital transformation in accounting. Therefore, the following hypothesis
is proposed:
H6: Digital organisational culture positively influences digital transformation in
accounting in private universities.
Research model

Figure 1: Proposed research model
Source: Author
The multiple regression equation is specified as follows:
DTA = βo + β1PLE, + β2LS + β3AC + β4FR + β5IT + β6DC + ei
3. Research methodology
3.1. Sampling and data collection
Based on a review of previous studies, the authors developed a preliminary
questionnaire and conducted a pilot survey with a sample size of n = 20 to evaluate the
suitability and clarity of the measurement scales. Based on the pilot results, the
questionnaire was refined and finalised for the main survey. This study employed a
convenience sampling method to survey leaders and individuals responsible for accounting
functions at 30 private universities in Vietnam to assess the impact of factors influencing
digital transformation in accounting within these institutions. The survey results yielded 162
valid responses, which were used for subsequent analysis.
3.2. Research methodology
The study was conducted using two research approaches: (1) qualitative research
and (2) quantitative research.
The qualitative research was utilized to investigate the factors affecting digital
transformation in accounting and to assess the appropriateness of the measurement scales
identified in prior studies. The results of the qualitative analysis assisted the authors in
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