Impact of digital technology on accounting, auditing filed - An overview in the world and Vietnam

Abstract:

This study examines the digital revolution’s impact on the accounting and auditing sector from two critical perspectives: education and the labour market. Using qualitative research methods mainly used in research, including analysis, synthe- sis, statistics, and content analysis of previously published studies, the authors conduct surveys of foreign and domestic studies. Then, a meta-analysis of the data collected reflects the impacts and how universities and institutions must adapt to provide students with new knowledge and skills related to digital transformation in the field of accounting and auditing. In addition, in the labour market, the study focuses on reflecting on the changing roles and duties of accountants and audi- tors in digitally transformed business environments. Research results show that globalization and digital technology have provided opportunities to enhance efficiency, transparency and accuracy in accounting and auditing activities. In addition, the rapid development of digital technology requires continuous adaptation from experts, as well as strong investment from the government and business community. Consequently, the study proposes policy implications and recommenda- tions on improving education and training in this domain, as well as strategies for businesses and organizations to adapt effectively, maximizing the potential benefits of digital transformation.