Organization of Accounting in the Context of Digital Transformation at Small and Medium Enterprises in the Northern Region of Vietnam

The organization of accounting in enterprises begins with the organization of the accounting department, followed by the organization of accounting duties to carry out the tasks of the accounting department in the system of departments of the management apparatus in the enterprise. The organization of accounting has specific requirements, principles, and foundations. The contents of the organization of accounting (organization of accounting department, organization of accounting duties) are consistent; however, the organization of accounting will be different between enterprises. Along with the development of science and technology and the Fourth Industrial Revolution, digital transformation is an inevitable trend, and all aspects of enterprise operation are affected by this trend. Accounting is a field that is greatly affected by digital transformation, and the most recognizable change is in the organization of accounting. The workload of accounting in enterprises changes, along with some management requirements and the means of performing accounting work, so the contents of the organization of accounting will also change. This article focuses on studying the current status of the organization of the accounting department; the status of accounting labor and the organization of accounting labor as well as the status of the organization of accounting duties in the context of digital transformation at small and medium-sized enterprises in the Northern region. With these bases, the article proposes recommendations on the aspect of organizing accounting in the context of digital transformation at these enterprises.