Review
Open access
Sep 2026
The Impact of Digital Transformation in Accounting on Business Performance: The Mediating Role of Cost Reduction in an Emerging Southeast Asian Economy
Results show that all four digital dimensions significantly drive cost reductions, thereby enhancing firm performance and offering actionable strategic insights for corporate leaders pursuing efficiency-driven accounting strategies in emerging markets.
Hien Thi Thanh Duong, Hau Van Nguyen, Tung Thanh Nguyen et al.
· International journal of com... · 0 citations