Human Resource Management in Industry 4.0: Development Orientations for Human Resource Accounting in Vietnam

Human resource accounting is an integral part of business management, focusing on the collection, processing, and reporting of information related to personnel within an organization. Nowadays, with the rapid growth of information technology and constant changes in the business environment, the role of human resource accounting is becoming increasingly important. In this context, understanding human resource accounting is not only a necessity but also the key for businesses to achieve competitiveness and success. This study provided an overview of human resource accounting and the methods and tools used in this field. The study analyzed the challenges and opportunities for applying human resource accounting in Vietnam. The study also outlined development directions to ensure the effective operation of human resource accounting in the future.