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contributes to providing a regulatory framework and motivation for the adoption of digital
solutions in the accounting field. Finally, accounting staff competence (AC) has the lowest
level of influence (β = 0.109); however, it still plays a meaningful role in supporting and
operating digital accounting systems.
Based on the research findings, private universities should prioritize the allocation and
enhancement of financial resources to support digital transformation in accounting,
including investments in accounting software, data management systems, and modern
technological platforms. At the same time, universities should foster and develop a digital
culture within the organisation, encouraging employees to proactively adopt and apply new
technologies in their work.
Moreover, leadership commitment and strategic orientation should be strengthened
by developing clear digital transformation strategies and providing the necessary resources
for implementation. Universities should also invest in upgrading information technology
infrastructure, ensuring that network systems, software, and databases meet the
requirements of digitalised accounting activities. In addition, it is essential to enhance the
specialisation and technological competencies of accounting staff through training and
professional development programs to effectively support the digital transformation process.
Finally, improving policies and ensuring compliance with legal regulations related to
electronic accounting and data management are also important factors in promoting digital
transformation in private universities.

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