Building a model for rating the level of digital transformation in management accounting of enterprises
This article presents a model that is not only academically rigorous but also highly practical, aiming to assess the level of digital transformation in management accounting in Vietnamese enterprises. The research data, collected, analyzed, and synthesized from overview documents and in-depth interviews with 05 accountants of Vietnamese enterprises and 05 lecturers and researchers, forms the basis of this model. The model, which categorizes digital transformation into 03 levels of accounting (basic, enhanced, and advanced digital transformation) and 06 aspects (Customer, Digital Strategy, Technology, Operation, Culture, Data), provides a practical tool for business evaluation levels and suggests avenues for further in-depth research on digital transformation in management accounting.
Keywords- Digital transformation, Digital transformation level, Enterprise, Management accounting.
