企业管理会计数字转换企业管理会计数字转换

IF 1.3 Q3 BUSINESS, FINANCE Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.04202311

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引用次数: 0

摘要

近年来，数码转型是政府和企业特别感兴趣的趋势。虽然管理会计作为一种有效的管理工具，在支持公司治理方面发挥着重要作用，但数字化转型在企业管理会计工作中的应用仍然相当有限。本文有助于阐明当今越南企业管理会计数字化转型的意义、过程和实践。据此，笔者提出了一些建议，以帮助企业更快、更有效地进行数字化转型。关键词:数字化转型，管理会计jel分类:M40, M30, M41

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CHUYỂN ĐỔI SỐ KẾ TOÁN QUẢN TRỊ TRONG DOANH NGHIỆP DIGITAL TRANSFORMATION IN MANAGEMENT ACCOUNTING IN ENTERPRISES

In recent years, digital transformation is a trend that the Government and businesses are particularly interested in. Although, management accounting plays an important role in supporting corporate governance as an effective management tool, the application of digital transformation to the work of management accountants in enterprises is still quite limited. The article contributes to clarifying the meaning, process and practice of digital transformation of management accounting in Vietnamese enterprises today. Accordingly, the author proposes a number of recommendations to assist businesses in digital transformation more quickly and effectively. Keywords: digital transformation, management accounting JEL Classification: M40, M30, M41

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

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 Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.