<![CDATA[This study investigates the factors influencing digital transformation (DT) adoption among logistics small and medium-sized enterprises (SMEs) in Vietnam, using an extended Technology-Organization-Environment (TOE) framework integrated with constructs from the Unified Theory of Acceptance and Use of Technology (UTAUT). A quantitative research design was employed, utilizing a structured questionnaire distributed to managers and owners of logistics SMEs in Ho Chi Minh City and surrounding provinces. A total of 420 valid responses were collected and analyzed using SPSS 26.0, including Cronbach's Alpha reliability testing, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA) in AMOS, and Structural Equation Modeling (SEM) with the PROCESS Macro for mediation and moderation analyses. The results reveal that technological factors (perceived benefits, technology compatibility, and technology readiness), organizational factors (top management support, human capital, and financial resources), and environmental factors (competitive pressure, government policy support, and customer pressure) significantly influence DT adoption in logistics SMEs. Furthermore, DT adoption positively mediates the relationship between TOE factors and operational performance. Firm size moderates the relationship between DT adoption and operational performance. The findings provide actionable insights for logistics SME managers and policymakers in Vietnam to develop targeted strategies for accelerating digital transformation in the logistics sector, contributing to the national goal of reducing logistics costs from 16.8% to 10-12% of GDP. This study contributes to the literature by extending the TOE framework with UTAUT constructs and introducing operational performance as an outcome variable, specifically within the under-researched context of Vietnamese logistics SMEs during the Industry 4.0 era.]]>
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