Abstract
This study analyzes the impact of institutional pressures from e-commerce platforms on the standardization of accounting information among household businesses in Vietnam. The model was empirically tested using survey data from 392 household businesses currently operating on e-commerce platforms. Data were analyzed using Structural Equation Modeling (SEM). The results indicate that both coercive and mimetic pressures have a positive influence on perceived technological usefulness and the standardization of accounting information. Normative pressure exerts only an indirect effect through perceived usefulness. Furthermore, perceived technological usefulness plays a significant mediating role in promoting accounting standardization behavior. The study provides empirical evidence on the role of institutional and technological factors in fostering digital accounting adoption among household businesses. The findings offer practical implications for policy formulation and the development of technological solutions to support digital transformation in the informal business sector.
Keywords: Accounting information standardization, e-commerce, individual business households, institutional pressure, Vietnam.
JEL classification:H31, L81, L84, M41.
DOI: 10.63767/TCKT.34.2025.34.42
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
