Ảnh hưởng của chuyển đổi số đến công tác kế toán hiện nay ở Việt Nam
Abstract
Currently, the wave of digital transformation is taking place strongly, affecting most fields, including the accounting industry. There are quite a few notions about digital transformation. In the most general way, digital transformation is the process of changing the way of organization, management and operation method based on digital technology, in order to achieve higher efficiency.
Digital transformation in an enterprise is the process of transforming an enterprise's structure, organization and mode of operation, from a traditional model to a model of applying digital technologies.
Digital transformation in accounting is the application of digital technologies to the processes of collection, processing, analysis and timely provision of appropriate, honest and useful accounting information to users, in terms of saving human resources, time and costs. It is the process of changing the organization and implementation of accounting work, based on the application of the following key technologies: (1) IoT: accounting processes, accounting data are connected in real time; online transactions are carried out on the basis of this technology; (2) AI: accounting software has helped to record and process many transactions regularly, automatically, improving productivity; (3) Big data: helps to create more objective, detailed and multidimensional accounting information, especially management accounting information; (4) Cloud computing: accounting work can be done flexibly, anytime, anywhere; support secure data storage; (5) Blockchain: electronic invoices, electronic signatures ... increasingly help the implementation of accounting work quickly and securely. These technologies make the accounting process real-time, fast, anytime, anywhere and more secure, the accounting organization in the enterprise becomes more flexible, saves human resources, and financial reports provide valuable multi-dimensional information.
It can be said that the strong wave of digital transformation greatly supports accountants but also creates many challenges. In this article, we would like to share our assessment of the effects of digital transformation on the accounting field.
