The transformation of new technology-based accounting career in the context of the Industry 4.0
Published: July 30, 2026
Abstract
The Decision No. 749/QD-TTg on June 3, 2020 clearly affirms that digital transformation is an inevitable development trend for Vietnam, especially in the context of the “new normal”. Accordingly, digital transformation in the education sector is one of the eight focus points of Vietnam’s National Digital Transformation program. This paper is to discuss the changes and the relationship between technology and accounting profession. This paper is expected to help stakeholders, especially educational institutions, in Vietnam to create a better learning environment which help students take advantage of technological advancements to meet requirements of the modern labour market.
Keywords
digital transformationnew technologyIndustry 4.0studenteducational institution
References
1.
ACCA/IMA. Digital Darwinism: Thriving in the Face of Technology Change. [Online] https://www.accaglobal.com/in/en/technical-activities/technical-resources-search/2013/october/digital-darwinism.html
2.
Brooks, C., & McCormack, M. (2020). Driving digital transformation in higher education. ECAR research report. ECAR.
3.
Cockcroft, S.; Russell, M. (2018). Big data opportunities for accounting and finance practice and research. Aust. Account. Rev., 28, 323-333.
4.
Ionescu, B.; Ionescu, I.; Bendovschi, A.; Tudoran, L. (2013). Traditional accounting vs. cloud accounting. In Proceedings of the 8th International Conference Accounting and Management Informational Systems, 12-13 June (pp. 106-125). Bucharest, Romania.
5.
Phillips, B.A. (2012). How Cloud Computing Will Change Accounting Forever. [Online] Available at https://docplayer.net/2537016-How-the-cloud-will-change-accounting-forever.html
6.
Deloitte. (2017). The New Machinery of Government: Robotic Process Automation in the Public Sector. [Online] Available at http://www2.deloitte.com/content/dam/Deloitte/uk/Documents/Innovation/deloitte-ukinnovation-the-new-machinery-of-govt.pdf
7.
Yook, K.H. (2019). Challenges and prospect for management accounting in Industry 4.0. Korean J. Manag. Accoun. Res., 19, 33-57.
8.
PwC. (2017). Spotlight: Robotic Process Automation (RPA), What Tax Needs to Know Now. PwC Tax Function of the Future Series: A Focus on Today. Available online: https://www.pwc.com/gx/en/tax/publications/assets/pwc-taxfunction-of-the-future-focus-on-today-robotics-process-automation.pdf
9.
Thủ tướng Chính phủ (2020). Quyết định số 749/QĐ-TTg ngày 03/6/2020 Phê duyệt "Chương trình Chuyển đổi số quốc gia đến năm 2025, định hướng đến năm 2030".
10.
Reis, J., Amorim, M., Melao, N., & Matos, P. (2018). Digital transformation: A literature review and guidelines for future research. In A. Rocha, H. Adeli, L. P. Reis, & S. Costanzo (Eds.), Trends and advances in information systems and technologies (pp. 411-421). USA: Springer.
