The Influence of Organizational Culture Factors on the Acceptance of New Accounting Technology Among Accounting Staff in Foreign-Invested Enterprises in Hanoi City

Giang Thi Thu Huyen

doi:10.56201/jafm.vol.12.no10.2026.p113.124

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The Influence of Organizational Culture Factors on the Acceptance of New Accounting Technology Among Accounting Staff in Foreign-Invested Enterprises in Hanoi City

Giang Thi Thu Huyen

Abstract

This paper examines the influence of organizational culture factors on the acceptance of new accounting technology among accounting staff in foreign direct investment enterprises in Hanoi City, using a desk-research approach that combines synthesis, analysis, evaluation, and comparison of the literature. Drawing on Hofstede's theory of organizational culture, the Technology Acceptance Model, the Unified Theory of Acceptance and Use of Technology, and Diffusion of Innovation theory, the paper develops a conceptual framework that clarifies the mechanisms through which five dimensions of organizational culture, namely power distance, uncertainty avoidance, individualism and collectivism, long-term and short-term orientation, and masculinity and femininity, affect the components of technology-acceptance behavior. The analysis shows that power distance and uncertainty avoidance play a relatively consistent role in amplifying social influence, while the interplay between parent-company culture and local culture within this type of enterprise adds a further layer of complexity to the digital transformation of accounting. Building on these findings, the paper proposes managerial implications tailored to each cultural dimension for enterprise managers, while also suggesting policy directions through which state management agencies can support digital transformation in the accounting profession.

Keywords

Organizational Culture; Accounting Technology Acceptance; Foreign-Invested Enterprises; Digital Transformation in Accounting

References

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The Influence of Organizational Culture Factors on the Acceptance of New Accounting Technology Among Accounting Staff in Foreign-Invested Enterprises in Hanoi City

Abstract

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