Management Accounting's Performance Dominated by ERP Systems and Artificial Intelligence: An Evidence from Vietnam

In contemporary Vietnamese society, the utilization of management accounting has achieved considerable popularity. To optimize sustainable business performance and mitigate future risks, companies should promptly leverage the microeconomy to regain market share and reveal their true capabilities. This is essential to optimize their business performance. The emergence of artificial intelligence (AI) and the progressive evolution of enterprise resource planning (ERP) have both instigated substantial transformations in contemporary civilization. Nevertheless, contemporary civilization has also been profoundly transformed by these two advancements. The fundamental question we face is how to efficiently deploy the new management accounting tool in contemporary industry. This is our paramount focus indicates the potential for combining enterprise resource planning (ERP) with artificial intelligence (AI) to enhance efficiency and evaluate the research trend in Vietnam for the fiscal year 2025. This will be conducted to assess the research trend. To evaluate the Vietnamese market, now integrating AI with ERP to supplant traditional management accounting functions, a self-administered online survey employing quantitative methods is developed. Furthermore, it utilizes a five-point Likert scale to assess the market. Finally, this study's findings indicate that the Vietnamese market's response is advantageous for its adaption in both the present and future. This applies to both the present and the future. For AT to remain aligned with the advancements made thus far, it must be regarded as an essential element of the specialized ERP system designed to facilitate effective management accounting in practice.