Accounting students’ professional skill adaptation in AI era: Evidence from universities in Hanoi

This study assesses the adaptation of professional skills among accounting students to the impact of artificial intelligence (AI) at universities offering accounting and auditing programs in Hanoi. Data were collected from 326 students through a structured questionnaire using a five-point Likert scale. The results indicate that all measurement scales achieved high reliability, with Cronbach’s Alpha coefficients ranging from 0.788 to 0.890, while exploratory factor analysis (EFA) extracted five factors with a total explained variance of 73.02%. Based on these findings, the study proposes recommendations to improve training quality and enhance accounting students’ ability to meet labor market requirements in the AI era.