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This study investigates the determinants of digital competencies (DC) of students and professionals in accounting.

A total of 278 valid questionnaires were collected from 145 accounting students and 133 professionals to test the relationship between some characteristics of learners through the t-test and two-way ANOVA test.

The results showed a difference in DC between students and professionals. Whereas the characteristics of students do not influence their DC, gender and the number of short courses significantly affect their DC. Information and communication technologies (ICTs) should be provided in accounting programs as core competencies.

A sample size that is not too large and does not include learners and professionals in the central and northern areas is problematic.

The key findings support the development of policies for digital transformation in accounting.

Accounting is one of the professions that must keep up with the changes in the world, which is in the process of rapid digitalization. Hence, this study is valuable for accounting practitioners, higher education institutions and managers to enhance DC continuously.

This study investigates the digital competence (DC) of undergraduate students, considering three key dimensions: use of Information and Communication Technologies (ICT) resources, knowledge about ICT resources, and attitude towards ICT. We also examined the relationship between these aspects in order to build a DC assessment framework.

A structured questionnaire was administered to students from several universities in Vietnam in order to assess their DC. A PLS analysis was conducted based on data from 551 valid responses.

Statistical analyses showed that the DC of students was quite low. The findings certify that knowledge of ICT resources is a total intermediate variable in the impact of attitude towards ICT on the use of ICT resources by students.

Our findings provide important implications for policymakers and teachers' insights for authorities, universities, and scholars to develop strategies for DC of students in higher education.

This study is the first to explore the DC assessment framework for students in higher education in an emerging market, Vietnam.

The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information.

The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy.

This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ.

This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations.

The article aims examine an integrated model of the technology acceptance model (TAM), the unified theory of acceptance and use of technology (UTAUT) and DeLone and McLean information systems (D&M IS) success model to determine the effects of online learning readiness (OLR) on learners' online learning system (OLS) usage and their satisfaction. The authors also investigate the relationship between performance expectancy, effort expectancy, social influence and OLR of students. Moreover, this work examines the mediate role of learner satisfaction in the linking of OLS usage and performance in Vietnamese higher education.

A total of 558 valid questionnaires were collected from students at five large universities in Vietnam to test the fit of proposed model, measurement model and structural relationships between constructs by using partial least squares (PLS) path analytics.

Performance expectancy, effort expectancy and social influence have significant positive effects on OLR of students in online learning context. OLR has a positive impact on both learner satisfaction and OLS usage. The learner performance is significantly influenced by satisfaction while it is indirectly affected by OLS usage via satisfaction. In addition, OLS usage plays as a partial mediation variable in the relationship between OLR and satisfaction. The path model could explain 56% of variance of the learner performance.

This study has a few limitations. First, this study is cross-sectional, which allows the elaboration of correlations between variables but lacks confidence in causality exploration. Second, the self-reported data are inherently subjective, which might generate biased results in measuring learner performance.

This research has implications for instructors and higher education organizations. The findings provide insights for instructors to manage efficiently the OLS adoption of students. Higher education organizations should understand and identify factors in terms of OLR, OLS usage, learner satisfaction and learner performance when OLSs are implemented in university. Performance expectancy, effort expectancy and social influence have been criticized for considering OLR.

This is the first empirical study to determine relationship between performance expectancy, effort expectancy, social influence, OLR, OLS usage, satisfaction and performance in the context of online learning environment in Vietnam.