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From the perspective of the Resource-Based View, the outcomes of technology
adoption depend on the resources available within the organization (Barney, 1991).
Organizations with stronger data systems, more capable human resources, and suitable
technological infrastructure are in a better position to extend the use of AI beyond basic
automation. In contrast, limited resources often lead to fragmented or constrained
applications. This difference is particularly visible between large audit firms and smaller
organizations in the Vietnamese context.
These perspectives suggest that the adoption of AI is shaped by the combined
effects of user readiness, institutional conditions, and organizational capabilities. As
these elements evolve, the role of accounting and auditing professionals is also
changing. Greater emphasis is placed on interpreting data, assessing system outputs,
and exercising professional judgment in environments where technology plays an
increasingly central role.
3. Research methodology
This study uses a qualitative approach based on a review of existing literature and
publicly available documents. The analysis draws on policy documents, reports from audit
firms, publications of professional organizations, and recent academic studies to describe
the current application of artificial intelligence in accounting and auditing in Vietnam.
The study focuses on three groups of stakeholders: enterprises, independent audit
firms, and the State audit sector. This structure reflects differences in practice and
context across these groups. The analysis first outlines current forms of AI application,
then discusses their implications for professional competencies, with reference to the
theoretical perspectives presented in Section 2.4.
4. Current application of AI in accounting and auditing in Vietnam
Within this context, analyzing the current application of AI in accounting & auditing
in Vietnam needs to be conducted across different groups of stakeholders in order to
reflect differences in organizational scale, levels of digitalization, and human resource
capabilities. This approach helps clarify disparities in technological readiness and levels of
technology adoption among these groups, thereby enabling assessments that are more
consistent with the characteristics of each sector. The study focuses on three main
stakeholder groups: enterprises, independent audit firms, and the public audit sector.
4.1. AI-Integrated accounting software in enterprises
In Vietnam, the structure of the business sector characterized by a large proportion
of small and medium-sized enterprises (SMEs) means that the application of AI in
accounting primarily occurs through commercial software platforms rather than internally
developed AI systems. An important foundational step for this process has been the
mandatory implementation of electronic invoices under Decree No. 123/2020/NĐ-CP
issued by the Government (Government of Vietnam, 2020b) and Circular No. 78/2021/TT-
BTC issued by the Ministry of Finance (Ministry of Finance, 2021). The standardization of
transaction data in digital form has created favorable conditions for automated systems
to process accounting documents and gradually integrate AI-based functionalities.
In practice, several accounting software providers in Vietnam have introduced AI-
based features to support invoice and document control. According to information
released by the company, the MISA AMIS platform has introduced an “AI Agent” function
capable of automatically reading electronic invoice data, verifying information, and
suggesting accounting entries (MISA, 2024). However, these applications mainly focus on
automating repetitive tasks and strengthening internal control, rather than deploying

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