Driving sustainable development through digital conversion: Insights from digital technology and AI in accounting enterprises

Abstract

In the era of digital transformation, small and medium-sized enterprises (SMEs)
in Vietnam, particularly accounting enterprises located in Vinh Tan Ward, Ho Chi Minh
City, are facing both opportunities and challenges in integrating digital technologies and
artificial intelligence (AI) to achieve sustainable development. This study investigates the
interrelationships among Digital Conversion (DC), Digital Technology (DT), Artificial
Intelligence (AI), and Sustainable Development (SD) in the context of accounting SMEs.
Grounded in the Resource-Based View (RBV) and the Technology–Organization
Environment (TOE) framework, the research model proposes five hypotheses linking DC,
DT, AI, and SD. Data were collected through a structured survey using a five-point Likert
scale, capturing managerial and employee perceptions regarding digital practices and
sustainability. Statistical analysis was conducted using SPSS software, including reliability
testing, correlation, and regression analysis, to examine causal relationships among the
variables. The findings are expected to highlight the central role of DC in driving the adoption of digital technologies and AI, which in turn promote sustainable development
within SMEs. The study contributes theoretically by extending the understanding of the
digital transformation–sustainability nexus in the accounting sector, while also offering
practical implications for managers in formulating digital strategies aligned with
sustainable development goals.