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The Impact of Digital Transformation on Accounting Professionals in NGOs - A Case Study of An International NGO in Vietnam

Shankara, Bhavana LU and Luong, Thi Minh Trang LU (2025) BUSN79 20251
Department of Business Administration
Abstract
Abstract
Title: The Impact of Digital Transformation on Accounting Professionals in Non-Governmental Organizations - A case study of an international NGO in Vietnam

Purpose: The purpose of this paper is to examine the challenges and obstacles that NGOs need to address throughout the digitization process, particularly in the context of accounting. This research will look into how digital transformation affects ongoing work in NGOs and how these changes affect roles of accounting professionals in the organization.

Methodology: The paper is based upon a single case study with a qualitative approach. Primary data was collected through semi-structured interviews and questionnaires.

Theoretical perspectives: Technology Acceptance Model... (More)
Abstract
Title: The Impact of Digital Transformation on Accounting Professionals in Non-Governmental Organizations - A case study of an international NGO in Vietnam

Purpose: The purpose of this paper is to examine the challenges and obstacles that NGOs need to address throughout the digitization process, particularly in the context of accounting. This research will look into how digital transformation affects ongoing work in NGOs and how these changes affect roles of accounting professionals in the organization.

Methodology: The paper is based upon a single case study with a qualitative approach. Primary data was collected through semi-structured interviews and questionnaires.

Theoretical perspectives: Technology Acceptance Model and Sensemaking Theory

Empirical foundation: This study focuses on a field office of an international NGO operating in Vietnam, with participants ranging from junior to senior accounting roles. Data was gathered on their experiences with digital tools including perceived benefits, challenges such as resource constraints and digital literacy gaps and the evolving nature of their roles in a digitally transformed environment.

Conclusion: Our findings highlight the crucial role of digital transformation in reshaping the roles and operational processes of accounting professionals within NGOs. Digital transformation enhances the efficiency, transparency and accountability of NGO accounting practices by reducing tasks and enabling strategic roles for accounting professionals. However, there are many challenges such as limited funding, organizational resistance and digital literacy gaps hinder adoption. (Less)
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author
Shankara, Bhavana LU and Luong, Thi Minh Trang LU
supervisor
organization
course
BUSN79 20251
year
type
H1 - Master's Degree (One Year)
subject
keywords
Digitalization, Digital NGO's, AI for non-profit organization
language
English
id
9201857
date added to LUP
2025-06-26 13:53:29
date last changed
2025-06-26 13:53:29
@misc{9201857,
  abstract     = {{Abstract
Title: The Impact of Digital Transformation on Accounting Professionals in Non-Governmental Organizations - A case study of an international NGO in Vietnam

Purpose: The purpose of this paper is to examine the challenges and obstacles that NGOs need to address throughout the digitization process, particularly in the context of accounting. This research will look into how digital transformation affects ongoing work in NGOs and how these changes affect roles of accounting professionals in the organization.

Methodology: The paper is based upon a single case study with a qualitative approach. Primary data was collected through semi-structured interviews and questionnaires.

Theoretical perspectives: Technology Acceptance Model and Sensemaking Theory

Empirical foundation: This study focuses on a field office of an international NGO operating in Vietnam, with participants ranging from junior to senior accounting roles. Data was gathered on their experiences with digital tools including perceived benefits, challenges such as resource constraints and digital literacy gaps and the evolving nature of their roles in a digitally transformed environment.

Conclusion: Our findings highlight the crucial role of digital transformation in reshaping the roles and operational processes of accounting professionals within NGOs. Digital transformation enhances the efficiency, transparency and accountability of NGO accounting practices by reducing tasks and enabling strategic roles for accounting professionals. However, there are many challenges such as limited funding, organizational resistance and digital literacy gaps hinder adoption.}},
  author       = {{Shankara, Bhavana and Luong, Thi Minh Trang}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{The Impact of Digital Transformation on Accounting Professionals in NGOs - A Case Study of An International NGO in Vietnam}},
  year         = {{2025}},
}