Application of artificial intelligence and the shift in accountants’ roles from compliance to advisory: a literature review and implications for Vietnam
Published: July 20, 2026
doi:10.62831/nckh.2026.617.v1
Abstract
This study synthesizes and systematizes studies on the application of artificial intelligence in accounting and analyzes the shift in accountants’ roles from compliance tasks to advisory value creation. The study adopts a structured narrative review approach, prioritizing peer-reviewed international publications and verifiable policy reports. The findings indicate that AI is transitioning from a supporting tool to a core working infrastructure in accounting and auditing, reducing repetitive tasks while enhancing data processing and analytical capabilities. However, the transition toward advisory roles depends on factors such as technology acceptance, organizational dynamic capabilities, institutional pressures, and professional psychology. The study proposes directions for future research in the Vietnamese context.
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