Impact of Industry 4.0 on the organization of accounting information systems in enterprises

Industry 4.0 is transforming accounting information systems from tools for recording and reporting financial information into platforms supporting management and strategic decision-making. Using a qualitative approach based on secondary data, document analysis, synthesis, comparison, and systematization, this paper examines the principal impacts of Industry 4.0 on the organization of accounting information systems in enterprises. The findings indicate that digital technologies accelerate accounting data processing and information provision while strengthening automation, data connectivity, real-time reporting, and analytical capabilities. However, Vietnamese enterprises continue to face challenges involving financial resources, technological infrastructure, workforce quality, the legal framework, information security, and organizational readiness. The study proposes recommendations to improve digital infrastructure, develop accounting personnel’s technological competencies, strengthen system security, and enhance the effectiveness of accounting information systems in the digital environment.