BLOCKCHAIN TECHNOLOGY: OPPORTUNITIES AND CHALLENGES IN THE ACCOUNTING FIELD IN VIETNAM

Abstract

Blockchain technology is one of the advanced technologies of the digital transformation era and is becoming an important technology trend in all aspects of social life, including the field of accounting. The article uses qualitative research method to learn about blockchain as well as the opportunities and challenges of blockchain technology in the field of accounting. Thereby, we propose some recommendations to overcome the challenges that blockchain technology brings to the accounting field in Vietnam in the coming time.