Trends in Digital Accounting Development in Vietnam

In the current trend of digital transformation and application of new technologies taking place very quickly in the world, Vietnamese accountants cannot stand aside. The context of integration and digital transformation has shown that to enhance the role and position of accounting requires accountants to provide stakeholders and managers in the economy with comprehensive information, timely and reliable. At the same time, accountants need to make efforts to innovate and continuously improve professional processes based on effective investment in human resources and new technology in professional activities. Digital accounting is changing the way of working, processes and accounting methods through the integration of digital technologies into the organization of accounting work and the organization of the accounting apparatus at businesses in order to change the organization of accounting work. Changing the way of operating, processing model, providing information and bringing higher efficiency and new values. Digital accounting can be understood as the process of changing the old, traditional model of processing, synthesizing and providing economic and financial information to a digital technology model based on new technology applications. such as the Internet of Things (IoT), big data, blockchain, cloud computing,... to change operating methods, accounting processes, service delivery processes and labor culture in the accounting profession. Maths. The article analyzes the trend of developing digital accounting in the context of integration and the 4.0 industrial revolution, thereby offering solutions to develop digital accounting in Vietnam in the coming time.