Lợi ích và rủi ro khi ứng dụng công nghệ trong kế toán tại các doanh nghiệp nhỏ và vừa Việt Nam

Abstract

This study examines the adoption of cloud computing technology in the accounting processes of sma l and medium-sized enterprises (SMEs) in Vietnam. Using a qualitative research approach and a review of relevant literature, the paper highlights the benefits of technology, including easy accessibility, high connectivity, enhanced information accuracy, reduced hardware investment costs, continuously updated and timely stored data, diverse analytical tools, and flexible decision-making capabilities. However, several risks and cha lenges accompany the adoption of this technology, such as limited resources, frequent software updates, cost and affordability concerns, and data security issues. Based on the research findings, several recommendations are proposed to mitigate these risks, enabling enterprises to fuly leverage technological benefits and
enhance the efficiency of their accounting operations.