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regulatory violations, and policy impact analyses into teaching will enable learners to
develop legal reasoning, risk assessment capabilities, and adaptive compliance strategies.
This is particularly important in the digital economy, where regulatory environments are
dynamic and increasingly complex.
Overall, the findings suggest that open universities, by leveraging their inherent
flexibility and learner-centered orientation, are uniquely positioned to act as key drivers
in developing digital accounting human resources. However, to fully realize this potential,
three strategic priorities must be emphasized: (i) the development of modular,
competency-based curricula with embedded digital capabilities;(ii) the institutionalization
of stackable micro-credentials as a core lifelong learning mechanism; and (iii) the
deepening of university–industry collaboration through structured co-creation models.
These strategic directions will significantly enhance the adaptability, relevance, and
competitiveness of accounting human resources, thereby supporting the sustainable
development of Vietnam’s digital economy.
6. Conclusion
In the context of the rapid development of the digital economy in Vietnam, the
accounting profession is undergoing fundamental transformations in terms of job content,
competency requirements, and professional standards. Accounting is no longer confined
to traditional bookkeeping and reporting functions; instead, it increasingly plays an
integral role in data analytics, decision support, and corporate governance on digital
platforms. This shift poses an urgent challenge to the education and training system in
developing digital accounting human resources in Vietnam with a high level of
adaptability to the digitalized environment.
Based on quantitative research results combined with qualitative analysis, this study
identifies several key factors that significantly influence the professional adaptability of
digital accounting human resources in the digital economy. These factors include digital
and technological competence, effective communication and information reporting skills,
lifelong learning capability, analytical and critical thinking skills, and an in-depth
understanding of the legal and governmental policy environment. The regression results
indicate that all these factors exert positive and statistically significant effects, thereby
confirming the appropriateness of the research model and underscoring the pivotal role
of education and training in shaping modern accounting competencies.
On this basis, the paper highlights the particularly important role of open
universities in developing digital accounting human resources in Vietnam. With their
advantages in flexible training models, technological accessibility, and a strong
orientation toward lifelong learning, open universities are well positioned to innovate
competency-based curricula, strengthen the linkage between education and professional
practice, promote lifelong learning, and timely integrate legal and regulatory
requirements in the context of digital transformation.
Despite achieving certain findings, the study is subject to several limitations,
including a relatively limited sample size and a restricted research context. Accordingly,
future studies may expand the sample scale, incorporate comparative analyses across
different types of educational institutions, and examine additional dimensions such as
digital ethics and data security to further elucidate the role of open education in
developing digital accounting human resources in Vietnam. These research directions
would contribute to strengthening both the theoretical and practical foundations for
accounting education reform in Vietnam in the coming period.

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