IMPACT OF ARTIFICIAL INTELLIGENCE ON THE ACCOUNTING INDUSTRY AND ORIENTATION FOR DEVELOPMENT OF ACCOUNTING HUMAN RESOURCES TRAINING IN VIETNAM

Abstract

Artificial intelligence (AI) has developed strongly and is widely applied in many fields, including finance and accounting. Based on previous studies on the application of AI in the accounting industry, the author used methods such as analysis, synthesis and generalization to clarify the impact of AI on this industry. The article also explores the application of AI in accounting firms in Vietnam and the curriculum of some universities. To meet the needs of society in the present era, the article makes some recommendations to improve the quality of accounting human resources. The results show that, facing the challenges of AI, accountants need to make changes such as updating professional knowledge and improving foreign language and computer skills. At the same time, universities also need to adjust their training programs to reflect these changes.