{"title":"SỐ HÓA VÀ CÔNG NGHỆ CHUYỂN ĐỔI SỐ TRONG CÔNG TÁC KẾ TOÁN \nDIGITIZATION AND DIGITAL TRANSFORMATION TECHNOLOGY IN ACCOUNTING","authors":"","doi":"10.59006/vnfa-jaa.0420233","DOIUrl":null,"url":null,"abstract":"Digitization and digital transformation in Vietnamese businesses in general and the accounting field in particular is an inevitable trend that Vietnamese businesses must follow in order to keep up with the development of the times, which is the era of technology 4.0. The approach to digitalization as well as digital transformation has been posing many challenges for Vietnamese businesses that need to be paid serious and proper attention, thereby helping the economic management in enterprises to be timely, fast and effective. For that reason, the digitization and digital transformation of accounting in Vietnam in the current context of global economic integration is necessary and urgent, meaningful both in terms of theoretical and practical perspectives, with high feasibility.\nKeywords: Digitization; digital transformation; accounting field; Digital transformation technology; digital transformation accounting department.\nJEL Classification: JEL Classification: M40, M41, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.3000,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Auditing and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59006/vnfa-jaa.0420233","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Digitization and digital transformation in Vietnamese businesses in general and the accounting field in particular is an inevitable trend that Vietnamese businesses must follow in order to keep up with the development of the times, which is the era of technology 4.0. The approach to digitalization as well as digital transformation has been posing many challenges for Vietnamese businesses that need to be paid serious and proper attention, thereby helping the economic management in enterprises to be timely, fast and effective. For that reason, the digitization and digital transformation of accounting in Vietnam in the current context of global economic integration is necessary and urgent, meaningful both in terms of theoretical and practical perspectives, with high feasibility.
Keywords: Digitization; digital transformation; accounting field; Digital transformation technology; digital transformation accounting department.
JEL Classification: JEL Classification: M40, M41, M49
期刊介绍:
The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.