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(2022), approving the National Strategy for Digital Economy and Digital Society
Development toward 2025, with a vision to 2030. In alignment with these strategic goals,
the Government has implemented comprehensive policy measures, including
investments in digital infrastructure, development of digital human capital, financial and
technical support for enterprises, and the establishment of a transparent and secure
regulatory framework.
Parallel to policy efforts, Vietnam has made significant progress in upgrading its
digital infrastructure. The transformation of traditional telecommunications systems into
integrated digital infrastructure has laid the foundation for digital government, digital
economy, and digital society. Broadband connectivity has been widely expanded to
households and individuals, while substantial investments have been directed toward
critical components such as high-speed Internet, data centers, 5G networks, cloud
computing platforms, and digital identification systems. These developments have
accelerated the diffusion of digital technologies across economic sectors, thereby
reshaping production processes, business models, and organizational governance.
Within this context, the Fourth Industrial Revolution is exerting profound impacts
on the global and national economy, as economic activities increasingly rely on digital
platforms, data, and advanced technologies. The digital economy enables new forms of
business collaboration and value creation, enhances access to information, reduces
transaction costs, and improves productivity. However, this transformation also
fundamentally alters the nature of professional work, particularly in knowledge-intensive
fields such as accounting.
The accounting profession is currently undergoing a significant paradigm shift
driven by digitalization. Traditional accounting practices, which were largely based on
manual processes and conventional software systems, are being replaced by technology-
enabled approaches incorporating artificial intelligence (AI), big data analytics, cloud
computing, and blockchain. These technologies not only automate routine accounting
tasks but also enhance the speed, accuracy, and security of financial information
processing, while supporting advanced data analysis and fraud detection. Consequently,
the role of accountants is evolving from that of record-keepers to strategic business
partners who contribute to data-driven decision-making and organizational performance.
This shift has led to a substantial increase in demand for accounting professionals
equipped with digital competencies and advanced technological skills.
Despite favorable demographic conditions, including a population exceeding 101
million and a “golden population structure” with 67.4% of the population in working age,
Vietnam’s accounting workforce still faces significant limitations. Empirical evidence
indicates that the proportion of accountants holding internationally recognized
certifications remains relatively low, particularly in small and medium-sized enterprises.
Furthermore, a considerable proportion of accounting professionals lack proficiency in
modern accounting systems and digital tools, and only a minority are able to effectively
utilize enterprise resource planning (ERP) systems or automated accounting solutions.
These gaps highlight critical challenges in terms of technological capability, professional
competency, and access to modern training. As a result, the development of digital
accounting human resources has become a key determinant of the effective adoption of
digital technologies and the improvement of accounting information quality for both
corporate governance and public policymaking.
While existing studies have examined the impact of digital transformation on

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