Perceptions of Digital Transformation in Financial Management: A Case Study of Logistics Companies in Vietnam

ABSTRACT: This study addresses the question of how digital transformation is perceived and implemented in financial management within Vietnamese logistics companies. The primary objective is to explore both the perceived benefits and barriers of digital transformation, as well as to identify the enabling factors for successful implementation. To achieve this, the research employed a qualitative methodology, combining a comprehensive literature review with in-depth interviews of 12 senior managers and a focus group discussion involving eight finance and information technology experts from leading Vietnamese logistics companies. The findings indicate that while digital transformation is considered essential for competitiveness, efficiency, and transparency, its adoption is hindered by organizational resistance, technical limitations, financial constraints, and regulatory uncertainties. Conversely, strong leadership, supportive government policies, partnerships with technology providers, and regular internal training are identified as key enabling factors. These results are significant as they offer actionable insights for Vietnamese logistics managers, emphasizing the need for comprehensive strategies that integrate technology, leadership, and skill development to overcome barriers and fully realize the benefits of digital financial management in a rapidly growing industry.