The Impact of Accrual Accounting Adoption on Financial Information Quality in Vietnam's Public Sector

Le Thi Thanh Huyen

doi:10.59890/ijatss.v4i7.289

Authors

Le Thi Thanh Huyen Banking Academy of Vietnam, Hanoi City, Vietnam

DOI:

https://doi.org/10.59890/ijatss.v4i7.289

Keywords:

Digital Transformation, Energy Efficiency, Green Growth, Sustainable Development, Vietnamese Enterprises, Industry 4.0

Abstract

Digital transformation has emerged as a critical driver of enterprise modernization and sustainable economic development in the digital era. At the same time, improving energy efficiency has become an increasingly important priority for enterprises seeking to enhance competitiveness, reduce operational costs, and support environmental sustainability. This study examines the relationship between digital transformation and energy efficiency among Vietnamese enterprises and explores its implications for green growth and sustainable development. The study employs a quantitative research approach combined with secondary data analysis using information collected from national and international sources, including the General Statistics Office of Vietnam, the Ministry of Industry and Trade, the Ministry of Information and Communications, the World Bank, the International Energy Agency, OECD, and UNDP during the period 2015–2025. The findings indicate that digital transformation significantly contributes to improving energy efficiency through several mechanisms, including smart energy management, process automation, predictive maintenance, and data-driven decision-making. These digital solutions enable enterprises to optimize resource utilization, reduce energy waste, improve productivity, and strengthen operational performance. Furthermore, enhanced energy efficiency supports green growth by lowering carbon emissions, increasing resource productivity, and improving enterprise competitiveness. The study also confirms the relevance of the Resource-Based View, Technology Acceptance Theory, and Green Growth Theory in explaining the relationship between digital transformation and sustainable business development. The findings provide important implications for policymakers and enterprises seeking to accelerate digital transformation, improve energy efficiency, and support Vietnam’s transition toward a sustainable and low-carbon economy

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