Impact of Digital Transformation on the Performance of Accounting Service Enterprises

The rapid explosion of globalization and technology has affected most of the enterprises' research and production activities. The trend of digital transformation has penetrated almost every enterprise, helping to enhance competitiveness, improve business efficiency and support compliance with international accounting standards. Advanced technologies such as modern accounting software, artificial intelligence, ERP, blockchain have improved data transparency, reduced time, optimized costs, and increased the accuracy of operations. However, the challenges in resource management and the burden of investment in technology, data privacy, customer attraction, regulatory compliance, and competition are constantly increasing. Therefore, this study has evaluated existing documents to propose a research model suitable for the research context. It emphasizes two main influencing environments, including the external environment such as regulatory compliance, global accounting standards, and internal factors such as technology, size, or resources of the enterprise. The research results provide meaningful implications for businesses in policy making as well as employees in accounting firms to make more appropriate decisions to improve service quality and sustainable development.