Digital accounting and artificial intelligence: a new trend in sustainable financial reporting in Dong Nai

Abstract

This study analyzes the role of digital accounting and artificial intelligence (AI) in enhancing the quality of sustainable financial reporting in Đồng Nai. Based on the responses of 198 respondents surveyed, including accountants, financial managers, technology experts, and lecturers, the study indicates that the integration of digital accounting and AI helps reduce errors, increase transparency, and improve the accuracy of financial reports, aligning with international sustainability standards. However, businesses also face challenges such as high implementation costs, the need for employee training, and data security concerns. The findings show that digital accounting automates processes and enhances financial efficiency, while AI supports analysis, forecasting, and fraud detection in reporting. The integration of these technologies optimizes processes, improves management efficiency, and promotes transparency. The study also proposes solutions such as investing in technology, enhancing employee skills, and improving security policies to help businesses effectively apply these technologies for sustainable development.