Volume 6, Number 2, 2021, 41 – 52

The Digital Transformation of Accounting & Finance in Higher Education (Pre & Post-Graduation)


Varabott Ho, MSc, MBA, CEFA,
CamEd Business School, Cambodia
Email: [email protected]


Received: July 2021
Revised: September 2021
Accepted: December 2021


The Digital transformation in the education sector has implied the involvement of sustainable management, to adapt to the changes imposed by new technologies. This research aims to analyze the changes of focus in the higher education (HEI) organizations. The globalization of information and economies has clearly accelerated transformation (digital resources, greater efficiency, digital instruments, and tools). Digital transformation leads us to rethink about the new paradigms: the competitiveness, resilience, sustainability, the response, the social and visible impact on the learning platform and staying sustainable over time. The Universities occupy an important place among the institutions facing digital transformation, as they should lead the cultural shift that it implies. The transition to new processes and structure is needed and a revised administrative and academic organizational format needs to be redesigned. The Higher Education Institutions must embrace the new challenges and be able to build new ecosystem. In accordance with the above, HEI should propose the following as a general objective: ‘to foster a community attuned to innovation in the University, through a digital transformation, where the advancement of technology and emerging trends maximize collaboration, active learning, research and creation, in a way that encourages interdisciplinary critical thinking in order to help to the sustainable development of society’. (#1)

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Ho, V. (2021). The digital transformation of accounting & finance in higher education (pre & post-graduation). JAFESS, 6(2), 41 – 52.

CamEd Center for Business Research