Title: THE ROLE OF FEMALE ACCOUNTANTS IN PROMOTING CLOUD ACCOUNTING TECHNOLOGY: AN ANALYSIS FROM A FEMINIST INSTITUTIONAL THEORY PERSPECTIVE

Author: PhD. Hong Van Tran

Abstract: This study aims to explore the strategies Vietnamese female accountants employ to promote the adoption of cloud accounting technology in male-dominated organizations, while analyzing the interplay between institutional factors and gender dynamics in this process. Applying an interpretive qualitative methodology from an institutional theory perspective, the study collected data through in-depth interviews with 35 female chief accountants, combined with direct observation and document analysis in three key industries. The results show that female chief accountants are not passive adopters but are key yet silent agents of change. They have successfully utilized a set of four tailored strategies – including “underground experimentation,” “strategic alliances,” “technological specialization,” and “external networking” – to overcome institutional barriers. These strategies are reinforced by mechanisms of role redefinition, leveraging power vacuums, and converting social capital into strategic advantages. In terms of theoretical implications, the study contributes by developing the concept of “subtle technological power” and the “innovation from the margins” model. In practical terms, the findings highlight the need for businesses and policymakers to recognize, empower, and invest in female talent, viewing them as a core driving force for the digital transformation of organizations and the economy.

Keywords: Cloud accounting technology, feminist institutional theory, gender and accounting, female leadership, Vietnam.

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