TECHNOLOGY ORGANIZATION ENVIRONMENT MODEL OF DIGITAL TRANSFORMATION IN PUBLIC ACCOUNTANT PROFESSION FOR GOVERNANCE ENHANCEMENT

In today’s digital era, digital transformation has expanded beyond industrial sectors and is increasingly penetrating public accounting firms. This transformation is believed to enhance governance by improving efficiency and effectiveness. This study aims to examine the factors influencing digital transformation adoption using the Technology-Organization-Environment (TOE) framework. A quantitative method was employed, and primary data was collected through questionnaires distributed to auditors working at public accounting firms. Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS) via SmartPLS version 4. The results indicate that technological, organizational, and environmental factors significantly and positively influence digital transformation adoption. Furthermore, digital transformation adoption is found to have a significant and positive effect on governance enhancement.