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In the context of Vietnam, Anh et al. (2024) argue that technological readiness
positively influences accountants’ and auditors’ decisions to adopt AI. However, the
implementation process is also affected by socio-economic factors and the characteristics
of the domestic business environment. Nguyen et al. (2023) further note that in
developing economies such as Vietnam, the adoption and implementation of emerging
technologies continue to face numerous challenges.
In addition, leadership and an organization’s digital transformation orientation play
an important role in promoting the adoption of AI. Abu Afifa et al. (2025) show that both
digital transformation and transformational leadership have positive effects on the
implementation of AI in accounting; in particular, leadership acts as a moderating factor
that strengthens the impact of digital transformation on decisions to adopt AI.
The existing literature confirms that the application of AI in accounting & auditing
depends on the interaction among technological conditions, organizational capabilities,
governance mechanisms, and the broader institutional context. This is particularly
important for developing economies such as Vietnam, where implementation
environments are still constrained by limitations in data infrastructure, technological
capacity, and regulatory frameworks.
The above analyses indicate that AI has mainly been examined from the
perspectives of technological efficiency, changes in professional structures, and
institutional conditions for implementation. However, in the Vietnamese context, existing
studies remain fragmented and have not fully integrated these dimensions into a unified
analytical framework. This situation highlights the need for a comprehensive approach to
clarify the relationship between AI adoption and the transformation of professional
competencies in the accounting & auditing field.
2.4. Theoretical foundations of AI adoption in accounting and auditing
The adoption of artificial intelligence (AI) in accounting and auditing is better
viewed as a socio-technical process than a purely technological change. It involves not
only the characteristics of the technology itself but also the conditions under which it is
introduced and used. To explain this process, the analysis refers to three established
perspectives: the Technology acceptance model (TAM), Institutional theory, and the
Resource-based view (RBV).
From the TAM perspective, the adoption of a new technology is largely shaped by
users’ perceptions of its usefulness and ease of use (Davis, 1989). In accounting and
auditing, AI tends to be accepted when it helps streamline routine tasks and improves
efficiency. At the same time, the extent to which it is used meaningfully depends on
whether users are able to interpret and assess the outputs generated by the system.
Where such capabilities are limited, adoption may remain formal or limited to surface-
level use.
Institutional Theory points to the influence of coercive, mimetic, and normative
pressures on organizational behavior (DiMaggio & Powell, 1983; Scott, 2014). In Vietnam,
regulatory initiatives on digital transformation, electronic invoicing, and the adoption of
international standards create incentives for organizations to modernize their systems. In
parallel, large audit firms, especially those linked to global networks, set benchmarks that
smaller firms tend to follow. Professional associations and training institutions also shape
expectations by redefining competency requirements. These factors indicate that the
adoption of AI reflects broader institutional dynamics rather than purely internal
decisions.

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