SỐ HÓA VÀ CÔNG NGHỆ CHUYỂN ĐỔI SỐ TRONG CÔNG TÁC KẾ TOÁN DIGITIZATION AND DIGITAL TRANSFORMATION TECHNOLOGY IN ACCOUNTING

IF 1.3 Q3 BUSINESS, FINANCE Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.0420233
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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
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数字化和数字转换技术在会计工作中的数字化和数字转换技术
越南企业特别是会计领域的数字化和数字化转型是越南企业为了跟上技术4.0时代的发展而必须遵循的必然趋势。数字化和数字化转型给越南企业带来了许多挑战,需要得到认真和适当的重视,从而帮助企业的经济管理及时、快速和有效。因此,在当前全球经济一体化的背景下,越南会计的数字化和数字化转型是必要和紧迫的,无论从理论还是实践的角度来看都是有意义的,具有很高的可行性。关键词:数字化;数字转换;会计领域;数字化转换技术;数字化转型会计部门。JEL分类:JEL分类:M40、M41、M49
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来源期刊
CiteScore
4.20
自引率
7.10%
发文量
27
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 Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.
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