Digital transformation - opportunities and challenges for management accounting and the current implementation of digital transformation in the accountingfield at enterprises.

The strong development of technology is deeply affecting all fields, including accounting,especially management accounting. It is extremely necessary for implementing digital transformation technology into management accounting to keep up with modern trends. This study clarified the opportunities and challenges that digital transformation brings to management accounting. The study also assessed the current application and the ability to apply digital technology of enterprises in Ho Chi Minh City. The study’s survey and data analysis showed that the digital technology implementation not only helps increase efficiency but also poses challenges to enterprises. The study’s results also showed a significant improvement in the application of digital transformation, encouraging Vietnamese enterprises to continue developing this technology in the future.