Các yếu tố tác động đến quy trình kế toán tại Việt Nam trong giai đoạn hiện nay

Abstract

Accountancy is not considered a major that has been less affected by the Industrial Revolution 4.0 but is sti l considered afield dealing with applied information technology, so It wi l be greatly affected and influenced by digital transformation technology nowadays. The reality of the explosion of digital technology in general and the application of achievements of the Industrial Revolution in particular to the current accounting field in developed countries and globa ly requires that the Vietnamese accounting industry be aware of the impacts, therefore It can take fu l advantage of development opportunities. This situation leads to the need for innovative accounting processes in the digital age. In this article, the author discusses some of the impacts of digital technology on the current accounting field and suggests some solutions to take advantage of opportunities and overcome cha lenges in the future.