The role of accounting information systems in business management in Vietnam

In the context of digital transformation and international economic integration, accounting information systems (AIS) play a critical role in enhancing managerial effectiveness, strengthening competitiveness, and supporting sustainable business development in Vietnam. This study examines the role of AIS in business management, focusing on their contribution to decision-making, operational control, and organizational performance. The analysis highlights key challenges and limitations in the current implementation of AIS within Vietnamese enterprises. Building on these findings, the study outlines strategic directions for improving AIS to better align with the demands of digitalization and evolving business