Digitalisation in accounting according to accountants' perception: an extended TAM model

The main purpose of this study is to investigate whether accountants' knowledge and skills about technology affect the level of digitalisation in accounting using the expanded TAM model. The study data was collected using an online questionnaire, where it sent randomly to 1,200 listed companies in Vietnam (one questionnaire for each company). The findings of this study indicated that skills about technology were positively linked with the level of digitalisation in accounting and had a stronger influence than knowledge and perceived usefulness about that technology. Besides, the level of digitalisation in accounting was not linked with perceived ease of use. Further findings showed the importance of perceived usefulness as it plays mediating role in the relationship between both technological knowledge and skills with the level of digitalisation in accounting. Finally, in the trend of digitalisation, Vietnamese companies should apply digital technology to maintain their competitive advantage and ensure their survival.