Adaptive Strategic Agility and Dynamic Accounting Capabilities in Digital Ecosystems: Post-Pandemic Transformation of Organizational Financial Management

Abstrak

The accelerated digital transformation due to the global pandemic has created significant pressure on organizational financial management systems and accounting practices, particularly in navigating uncertainty within digital ecosystems. This condition requires organizations to develop more adaptive strategic agility supported by dynamic accounting capabilities in responding to continuously evolving digital disruption. This study aims to analyze the relationship between the dimensions of dynamic accounting capabilities—namely sensing, seizing, and reconfiguring and the formation of adaptive strategic agility in post-pandemic organizational financial management, taking into account the contextual influence of digital maturity and innovation orientation. This research approach uses a quantitative method with an explanatory survey design, involving 146 middle to senior level managers from the technology and manufacturing sectors in Indonesia who have experienced post-2020 digital transformation. Data were collected through a closed-ended questionnaire and analyzed using Structural Equation Modeling (SEM-PLS) to test the relationships between latent variables. The results showed that the sensing and reconfiguring dimensions had a significant effect on adaptive strategic agility, while the seizing effect was mediated by the organization's digital maturity level. These findings indicate the importance of an organization's capacity to proactively recognize financial and accounting-related changes and quickly reconfigure financial resources, accounting systems, and digital reporting practices to maintain a competitive advantage in the digital age. The conclusions of this study affirm the theoretical contribution in extending dynamic capability models into digital accounting and strategic financial management frameworks, as well as provide practical implications for organizational policy makers in strengthening financial resilience, accountability, and adaptability through agile and data-driven accounting strategies.