id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-11285	Thu, Pham Thi	Factors influencing the adoption of responsibility accounting in the digital transformation context of Vietnamese enterprises	2025	15	.pdf	application/pdf	6520	381	35	These results reinforce the theoretical foundations of MCS, RBV, and TOE while providing important empirical evidence on the role of digital transformation in shaping responsibility accounting systems, an emerging research topic in the Vietnamese context. This finding aligns with recent international research emphasizing the critical role of digital transformation in modern management accounting systems	cache/easat-11285.pdf	txt/easat-11285.txt