Bài báo khoa học

Accounting is one of the industries greatly affected by the 4.0 industrial revolution in general and the digital transformation trend in particular. Accordingly, accounting in businesses around the world and in Vietnam in the context of digital transformation applications is summarized through 5 technologies: Internet of Things (IoT), Artificial Intelligence (AI), Data Big Data, Cloud Computing, Blockchain. Digital transformation and applications have fundamentally changed accounting training and practice activities in the world and in Vietnam, helping it take place faster, more accurately, more efficiently, and bring more value. Some digital technologies are currently being applied by many businesses in the field of accounting such as: electronic invoice software, electronic accounting software, electronic sales software, electronic office software, etc. Digital technology impacts the process, methods, and functions of accounting activities to comply with IFRS International Financial Reporting. That shapes the trend and future of accounting in the 4.0 industrial revolution.