JAFMS
Journal of Accounting, Finance & Management Strategy


 

 

 

 

 


Volume 20, Number 2, December 2025


Identifying and Classifying Digital Transformation Competency in the Accommodation and Food Services Industry: A Q-Methodological Study

Abstract

As digital technologies evolve rapidly, industries proactively drive digital transformation initiatives to enhance performance and deliver improved customer experiences. The accommodation and food services industry, noted for its labor-intensive and customer-centric characteristics, faces unique challenges in this transformation process. Among these, the digital competencies of employees have emerged as a critical factor. A total of 45 individuals were selected. To address this gap, the present study employs Q methodology to collect and analyze data from multiple perspectives. The results reveal three distinct categories of digital competencies: (1) analytical and decision-making competencies, (2) cross-domain process innovation competencies, and (3) agile compliance and regulatory competencies.


Keywords: Competence, Digital Competency, Digital Transformation, Q Methodology

JEL Classification: L83, M53, M54