PHÂN TÍCH CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN ỨNG DỤNG CÔNG NGHỆ CHUỖI KHỐI (BLOCKCHAIN) TRONG HẠCH TOÁN KẾ TOÁN TẠI CÁC DOANH NGHIỆP THƯƠNG MẠI DỊCH VỤ TRÊN ĐỊA BÀN TỈNH VĨNH LONG

Abstract

The authors used methods such as Cronbach’s Alpha, Exploratory Factor Analysis (EFA), and linear regression to analyze primary data collected from surveys conducted with commercial and service enterprises in the province. The research findings indicate a positive influence of five key factors, namely: cost efficiency, technological awareness, human resource awareness, perceived benefits, and technological infrastructure. Based on these results, the authors propose several policy implications to promote the adoption of blockchain technology in accounting practices within Vinh Long Province